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dc.titleRecommendations and Best Practices on Taxation of SMEs in Latin America
dc.contributor.authorInter American Development Bank
dc.contributor.orgunitProductivity, Trade and Innovation Sector
dc.coverageThe Caribbean
dc.coverageCentral America
dc.coverageSouth America
dc.date.available2011-06-29T00:00:00
dc.date.issue2009-08-11T00:00:00
dc.description.abstractThis presentation explores the economic, institutional and technological contexts in which micro, small and medium enterprises (SMEs) are called upon to operate and the fiscal treatment issues public authorities should take into account. It also focuses on the basic features of the tax systems imposed on their operations. Further on, it explains concrete strategies aimed at facilitating SMEs' compliance with their tax obligations since their very start-up. Special emphasis is placed on simplifying formalities and procedures and, in the major taxation principles arena, on the need to advocate for the principles of general application of taxes and simplicity.
dc.format.extent38
dc.identifier.doihttp://dx.doi.org/10.18235/0008712
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Recommendations-and-Best-Practices-on-Taxation-of-SMEs-in-Latin-America.pdf
dc.language.isoen
dc.mediumAdobe PDF
dc.publisherInter-American Development Bank
dc.subjectSmall Business
dc.subjectFiscal Policy
idb.identifier.pubnumberTechnical Notes
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