Taxation of SMEs: Key Issues and Policy Considerations
收藏Organisation for Economic Co-operation and Development2026-04-04 收录
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https://www.oecd.org/en/publications/taxation-of-smes_9789264024748-en.html
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This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
