Study on “SME taxation in Europe – An empirical study of applied corporate income taxation for SMEs compared to large enterprises” Publicat la data de: 05/06/2012
- Termen limită:
The study consists of a desk research, a field research and an empirical research. On the basis of the accomplished results from these researches, the contractor shall present a report which identifies and provides argumentation for tax policy recommendations to mitigate corporate income taxation and related procedures in favour of SMEs etc.
Study consisting of 1) a desk research identifying the mechanisms behind the corporate income taxation (CIT) and analysing tax law i.e. the differences between CIT and the cash flow effects of CIT concerning SMEs vs. Large Sized Enterprises (LSEs) in the countries selected (minimum 20) in the non-financial business economy, 2) a field research analysing a number of financial ratios at the level of country, size of enterprise, sector and CIT for at least a minimum of 5 years in reliable databases, 3) an empirical research i.e. case studies and a survey amongst a number of tax advisors/consultants and 4) on the basis of the results from the researches, a report shall be presented which identifies and provides argumentation for the form and content of possible tax policy recommendations to mitigate CIT and related procedures in favour of SMEs and also how to avoid putting SMEs at a competitive disadvantage compared to growth of LSEs.
The main objectives of the Study are:
- To identify key competitive advantages and disadvantages resulting from CIT of SMEs vs. LSEs;
- To identify good SME CIT practices; and
- To suggest solutions to overcome possible distortions and disadvantages in CIT which are unfavorable for SMEs.
Please note that from 01/01/2012, all tendering documents relating to DG Enterprise are published through a Commission wide unique platform called "eTendering", consequently the tendering documents will not be published anymore here. If you are interested in this call, please use this link to get access to all tender documents. The documents will always be visible and downloadable but if you ‘register’ to the call by simply adding your e-mail address and a password, you will be able to ask questions and you will be informed automatically on all changes that may be published (additional documents, answers to questions...)