Compliance Costs: Small and Medium Size Enterprises Analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43910668" target="_blank" >RIV/62156489:43110/16:43910668 - isvavai.cz</a>
Result on the web
<a href="http://icem.lt/public/icem/ICEM_2016.pdf" target="_blank" >http://icem.lt/public/icem/ICEM_2016.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Compliance Costs: Small and Medium Size Enterprises Analysis
Original language description
Purpose of the article Small and medium sized enterprises have very important position in the EU economy, mainly in the area of growth and employment. However, small and medium sized enterprises face great deal of obstacles, mainly in the form of increased level of regulation resulting into excessive compliance costs of taxation. Therefore, policy-making should take account that fact and should minimise the economic and human cost of performance of small and medium sized enterprises. Methodology/methods Firstly, the method of description was used to describe the present situation of small and medium sized enterprises in EU. Secondly, the analysis of the indicator "paying taxes" was employed across EU Member States. As data source was mainly used annually published "Doing Business" report for 2016, where above mentioned indicator is reported based on the coordination of the World Bank, International Finance Corporation and PwC. Then the comparative analysis and evaluation of Paying taxes indicator were used to discuss the differences between compliance costs of each EU Member States in the area of paying taxes. Scientific aim The aim of the paper is to evaluate the compliance costs of taxation for medium sized enterprises in EU Member States based on the analysis of the indicator "paying taxes". Findings The best EU Member State for medium sized enterprises performing its activities in respect of paying taxes, can be considered Ireland and Luxembourg. In contrast, the worst one can be considered Italy and the Czech Republic. Conclusions As regard to compliance costs of taxation, Italy and France are countries where medium sized enterprises bear the highest compliance costs of taxation. However, in respect of time needed for preparing, filing and paying of three major taxes, medium sized enterprises in EU Member States spend between 7 and 53 working days per year.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Smart and Efficient Economy: Preparation for the Future Innovative Economy: Proceeding of Selected Papers
ISBN
978-80-214-5413-2
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
688-695
Publisher name
Vysoké učení technické v Brně
Place of publication
Brno
Event location
Brno
Event date
May 19, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000408885200085