Taxation in the European Community

1. Auflage 1990
ISBN: 978-1-85396-113-7
Verlag: SAGE Publications Ltd

Buch, Englisch, 144 Seiten, Gewicht: 316 g

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.

Autoren/Hrsg.

Bannock, Graham

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Selbstständige & Freiberufler
• Wirtschaftswissenschaften Betriebswirtschaft Management Unternehmensführung
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Kleine und Mittlere Unternehmen

Inhaltsverzeichnis

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