Simplified Tax Accounting and the Choice of Legal Form

Bergner, Sören; Heckemeyer, Jost H.

doi:10.1080/09638180.2016.1264881

Cited by 18 publications

(10 citation statements)

References 46 publications

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“…It is very positive that the MET significantly reduces the administrative burden on microenterprises and simplifies the tax calculation (Leibus, 2012). The authors Bergner and Heckemeyer in their research have analysed small and medium-sized enterprises (SME) in 27 European countries between 2004 and 2010, and they have concluded that small-sized enterprises really consider possibility to choose a simplified tax accounting; hence, choosing an appropriate type of business activity (Bergner, Heckemeyer, 2017). Consequently, the mentioned authors confirm the idea on the necessity of a special tax regime for small enterprises to reduce administrative requirements.…”

Section: Research Results and Discussionmentioning

confidence: 91%

Tax incentives for micro enterprises – Latvia's experience

Leibus¹

2019

Economic Science for Rural Development

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The author continues studies on tax incentives for micro enterprises. Latvia has introduced a special tax regime-a micro-enterprise tax (MET), the improvement of which still continues to reduce its application for unfair tax competition. Following significant changes in the tax regulation, the popularity of MET in Latvia has decreased; though, it is still high, especially in the service sector. The micro-enterprise tax shall be retained considering the reduction of administrative and tax burdens; however, it is recommended to introduce a payment for every employee from his/her actual salary in addition to the payment from the enterprise turnover to ensure the tax sustainability and to improve the social security of micro-enterprise (ME) employees. Latvia's experience may be useful also for other countries, especially those with high unemployment and illegal employment rates, to stipulate involvement of the population in legal employment.

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Section: Research Results and Discussionmentioning

confidence: 91%

Tax incentives for micro enterprises – Latvia's experience

Leibus¹

2019

Economic Science for Rural Development

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“…However, it should be noted that separate investment allowance tax relief is available to businesses which are located not less than 20km away from the following facilities on infrastructure costs at the rate stated in table 2. Bergner [12] referred to investment allowances as superdeductions, in contrast to special depreciation schemes, allow the deduction of a fixed percentage of eligible expenditures (e.g., personnel costs, costs of newly acquired assets) or balance sheet positions (e.g., shareholders' equity, special investment reserves) on top of the general allowances provided by the tax code. Unlike the schemes of accelerated depreciation, they decrease overall inter-periodic taxable income and induce a true reduction of tax payments instead of a pure interest advantage [27].…”

Section: Investment Allowancementioning

confidence: 99%

“…For instance, Poland adopted the policy of encouraging investment in shares of SMEs through removing so-called "back-end" taxes, which are the taxes applied to profits made when selling a security [15]. In India, investors benefit from reduced capital gains taxes on SME equity investments [12]. This is done via the cutting of short-term capital gains tax in half, from 30 to 15%, for shares listed of SMEs [52].…”

Section: Introductionmentioning

confidence: 99%

Tax Incentives and the Growth in Sales Revenue of Small and Medium Enterprises (SMEs) in Ondo and Ekiti States, Nigeria

Olayemi¹,

Folajimi²

2021

IJDST

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The growth of Small and Medium Scale Enterprises (SMEs) had been considered a vital factor in the economic development of any country especially with regard to creation of employment and contribution to the growth of Gross Domestic Product. The growth of SMES was however hindered by challenges ranging from the lack of financial resources to expand, inadequate infrastructural facilities, lack of support from the government, harsh business environment, and above all, unpleasant taxation policy of the government creating enormous tax burdens to the SMEs. Tax Incentives had been perceived to influence the growth of small and medium enterprises (SMEs). In the light of all these, this paper reviewed the effect of tax incentives on the growth in sales revenue of Small and Medium Enterprises in Ondo and Ekiti States, Nigeria. The study employed survey design. The study population comprised SMEs registered with Small and Medium Enterprise Development Agency of Nigeria in Ondo and Ekiti States, with the total of 2,708. The Taro Yamane formula was used to obtain a sample size of 386. The owners/managers, employees, accountants and auditors of these SMEs were selected through a multi-stage sampling technique which involved the stratified, proportionate, and simple random sampling methods. Descriptive and inferential statistics were used to analyse the data. The results showed tax incentives (investment allowance, tax holiday, tax credit and tax deferment) have a significant positive effect on the growth in sales revenue of SMEs, F 679 =313.815, Adj. R 2 =0.759, p-value=0.000<0.05. Hence, the study concluded that tax incentives proxies, of investment allowance, tax holiday, tax credit and tax deferment were significant determinants of the growth in sales revenue of SMEs in Ondo and Ekiti States, Nigeria.

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“…Due to the highest eligibility threshold in the European Union of 2 million EUR, 89% of Polish enterprises do not prepare financial statements. The second highest eligibility threshold of 1.5 million EUR applies in Greece, while the third highest of only 700 000 EUR in Austria (Bergner & Heckemeyer, 2017).…”

Section: Motives and Purposes Of Loan Provision By Non-financial Entementioning

confidence: 99%

Provision of Loans as a Strategic Choice of an Enterprise

Białek‐Jaworska

Opolski

2018

E-Finanse

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The article presents motives and purposes of provision of loans by non-financial enterprises. Moreover, it describes how provision of loans influences both the internal and market situation of lenders who are not listed on the stock exchange. We point out effects of provision of loans by non-financial enterprises, while, based on literature review, we signal the market reaction (positive and negative) to information about lending activities of non-financial enterprises. On the one hand,

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Simplified Tax Accounting and the Choice of Legal Form

Cited by 18 publications

References 46 publications

Tax incentives for micro enterprises – Latvia's experience

Tax incentives for micro enterprises – Latvia's experience

Tax Incentives and the Growth in Sales Revenue of Small and Medium Enterprises (SMEs) in Ondo and Ekiti States, Nigeria

Provision of Loans as a Strategic Choice of an Enterprise

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