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HomeTax compliance costs for SMEs
An update and a complement : final report
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This Study is an update of the European Commission study on tax compliance costs for SMEs published in 2018 which provided an overview of the impact of tax regulation on the tax compliance burden faced by small- and medium-sized enterprises (SMEs). This study adopts and refines the approach and the methodology used in the 2018 study and complements it with a full coverage of the EU Member States and United Kingdom. The purpose of this study is to estimate the administrative burden for SMEs and large enterprises in the European Union and its Member States plus the United Kingdom due to the fiscal rules for tax filing. Tax regulation is often written in a way that addresses all types of enterprises similarly, SMEs often face a comparative disadvantage to large-scaled enterprises (LSEs) as the burden of compliance falls disproportionately on them relative to their size and because they often do not have sufficient financial and human resources to manage their regulatory obligations. SMEs currently account for almost all European Union (EU-28) non-financial business sector enterprises (99.8%), two-thirds of total EU-28 employment (66.6%) and slightly less than three-fifths (56.8%) of the value added generated by the nonfinancial business sector. This is why even small improvements in the regulatory environment for SMEs may have a large impact on the economy of the EU. The scope of the analysis is the Fiscal Year 2019. The administrative burden is estimated for five categories of taxes: “Corporate Income Tax”, “Value Added Tax”, “Wage related taxes and contributions”, “Property and real estate tax” and “Local and regional taxes” while the industrial sectors covered for this study are “Manufacturing”, “Construction”, “Wholesale and retail trade”, “Accommodation and food service activities” and “Professional, scientific and technical activities”.
- Publicado:
- Autor(es) colectivo(s): Agencia Ejecutiva para el Consejo Europeo de Innovación y las Pymes (Comisión Europea) , Dirección General de Mercado Interior, Industria, Emprendimiento y Pymes (Comisión Europea) , KPMG , VVA
- Autores personales: Di Legge, Angelo ; Ceccanti, Davide ; Hortal Foronda, Fernando ; Németh, Marcell ; Csonka, Márk
- Тemas: Política de empresa , Fiscalidad
- Tema: análisis de costes , Derecho fiscal , Estado miembro UE , formalidad administrativa , impuesto sobre actividades profesionales , pequeña y mediana empresa , política fiscal , Reino Unido
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| ISSN | ISBN 978-92-76-42395-9 | DOI 10.2873/180570 | Número de catálogo ET-08-21-316-EN-N |
- Released on EU publications website:
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