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Taxation in the European Community
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Taxation in the European Community
The Small Business Perspective



February 1990 | 144 pages | SAGE Publications Ltd
This important study on the implications of taxation on small and medium-sized companies in the European Union is in two parts.

The first reviews, from the business viewpoint, the general structure of tax systems in the EU and their contributions to government revenues. Comparisons are included with Japan, Switzerland and the USA This leads on to an assessment of the extent to which European tax regimes have distorting effects upon the neutrality, or lack of it, between SMEs and large companies.

The second part examines the compliance burden of the VAT system upon SMEs in the EU and recommends how this might be lightened. It then examines the implications for SMEs of the changes proposed by the Commission to indirect taxes - VAT and excise duties - to come into effect with the 1992 Internal Market. Alternatives to these proposals are discussed and recommendations put forward.

Published on behalf of the European Small and Medium-Sized Enterprise Contact Group.

 
Book I
 
PART ONE
 
Background, Taxation, Government and Business
 
PART TWO
 
Tax Systems in the EC, Japan, Switzerland and the US
 
Taxes on Personal Wealth and Income
 
Taxes on Corporate Income
 
Value Added Tax
 
Local Taxation
 
PART THREE
 
The Size Neutrality of Business Taxation
 
Some Departures from Neutrality
 
Savings and Investment
 
Complexity and Compliance Costs
 
The Regressivity of Business Compliance Costs
 
Conclusions to Part III
 
PART FOUR
 
Implications for Policy
 
The Moderniztion of Taxation
 
Book II
 
PART ONE
 
The Simplification of VAT
 
The Compliance Burden
 
Special VAT Regimes for SMEs
 
PART TWO
 
VAT Post 1992
 
The Commission’s Proposals
 
Implications for Compliance and Administration Costs
 
Conclusion
 
PART THREE
 
Excise Duties Post 1992
 
Introduction
 
The Current Structure of Excise Duty
 
The Commission's Proposals
 
General Criticism of the Proposals
 
SMEs and the Reform of Excise Duties
 
Alternative Proposals
 
Conclusions
 
Overall Summary of Conclusions

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Graham Bannock

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ISBN: 9781853961137
£32.99