Corporate Taxation and SMEs: The Italian Experience: The Italian Experience
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs...
