Taxation in the European Community: The Small Business Perspective

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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 ...

Taxation in the European Community: The Small Business Perspective 1990, Sage Publications Ltd, London

ISBN-13: 9781853961137

Hardcover

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