We would like to build up the bank of knowledge and experience on the taxation of SMEs. Play a part by submitting a paper. All papers submitted will be posted on this page to allow colleagues from across the world to access.

Papers submitted

• (new!) Reducing Tax Compliance Costs for Small and Medium-sized Enterprises: A Government Discussion Document (doc) — Inland Revenue, New Zealand.
• A Strategy for Reducing the Gap Should Include Options for Addressing Sole Proprietor Noncompliance (pdf) — Government Accountability Office, United States.
• Challenge of Administering Small and Medium Taxpayers (pdf) — Tanzania Revenue Authority, Tanzania.
• La nature et Importance des PME à Madagascar (pdf) — Direction General des Impôts, Madagascar.
• Helping Small Businesses by Reducing the Compliance Burden (pdf) — Canada Revenue Agency, Canada.
• Tax Administrations and Small and Medium Enterprises (SMEs) in Developing Countries (pdf) — Small and Medium Enterprise Department, World Bank Group.
• Designing a Small Business Tax System that Enhances Growth: Lessons from Africa (pdf) — FIAS, World Bank Group.
• South Africa — Tax Compliance Burden for Small Business: A Survey of Tax Practitioners (pdf) — FIAS, World Bank Group.
• Recommendations and Best Practices on Taxation of SMEs in Latin America (pdf) — Inter-American Development Bank.
• Taxation of Small and Medium Enterprises (SMEs) in Singapore (pdf) — Inland Revenue Authority, Singapore.
• Tax Administration Strategic Reforms — Moving Toward a Single Tax Administration Directorate: The Case of Malta (pdf) — Ministry of Finance, Malta.