Navigation path

Small and medium-sized enterprises (SMEs)

Taxation and SMEs - reference documents

Study: Effects of tax systems on the retention of earnings and the increase of own equity (February 2008)

The study describes the situation regarding own equity of smaller companies in Europe, analyses current tax provisions of those countries that participated in the project, and identifies how these systems tend to influence company owners' decisions to retain earnings.

More information

Countries

Austria pdf - 228 KB [228 KB]

Czech Rep. pdf - 255 KB [255 KB]

Denmark pdf - 234 KB [234 KB]

Estonia pdf - 235 KB [235 KB]

Finland pdf - 159 KB [159 KB]

France pdf - 232 KB [232 KB]

Ireland pdf - 191 KB [191 KB]

Italy pdf - 381 KB [381 KB]

Lithuania pdf - 173 KB [173 KB]

Luxembourg pdf - 233 KB [233 KB]

Netherlands pdf - 223 KB [223 KB]

Norway pdf - 269 KB [269 KB]

Poland pdf - 162 KB [162 KB]

Portugal pdf - 217 KB [217 KB]

Romania pdf - 310 KB [310 KB]

Slovakia pdf - 310 KB [310 KB]

Slovenia pdf - 329 KB [329 KB]

Spain pdf - 188 KB [188 KB]

Sweden pdf - 175 KB [175 KB]

Study: Simplified tax compliance procedures for SMEs pdf - 469 KB [469 KB] Deutsch (de) français (fr) (June 2007)

The project collected information on good practices for simplifying and streamlining tax compliance procedures for SMEs. This simplification included both technical aspects, such as the use of IT tools, and other measures reducing the administrative workload for SMEs (reduction of documentation requirements, etc.).

Share: FacebookGoogle+LinkedInsend this page to a friend

Set page to normal font sizeIncrease font size by 200 percentprint this page