Detalji poziva na dostavu ponuda

Naziv:
SME taxation in Europe - an empirical study of applied corporate income taxation...
Javni naručitelj:
European Commission, DG for Internal Market, Industry, Entrepreneurship and SMEs...
Datum objave na TED-u:
31/05/2012
Rok za primitak ponuda:
27/07/2012
Status:
Zatvoreno
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Informacije
186/PP/ENT/CIP/12/F/S01C24
SME taxation in Europe - an empirical study of applied corporate income taxation for SMEs compared to large enterprises.
One disadvantage for SMEs is their scarce financial and human resources. While large-sized enterprises (LSEs) can have access to different kinds of expertise who can advise them in economic matters regarding, e.g. financing, taxation and business structures, in order to optimise their net profits, SMEs are having 3 major difficulties in their businesses which are: access to capital, tax compliance costs and the administrative burden. This puts SMEs at a disadvantage and can hamper their growth. Another complex issue for SMEs to deal with is taxation. Therefore taxation matters are quite often outsourced to tax advisors, because SMEs do not generally have their own taxation experts who could optimise the taxes for them. A general assumption is that SMEs are paying proportionally higher taxes than their larger competitor LSEs, but it can also be noted that SMEs in many countries benefit from lower taxation levels due to specific tax allowances, R & D incentives, etc. However, these tax advantages could actually turn into impediments for SMEs to grow beyond the thresholds where tax reliefs are granted. It is important that SMEs are able to strengthen their equity base, because a weak financial position makes SMEs vulnerable during recessions, but also aggravates the problems of structural changes, reorientations of the businesses and of obtaining financing. Essentially SMEs should not have a competitive disadvantage concerning taxation and financing, etc. compared to LSEs. Taking account of the growth potential that SMEs have in our economy and its possible link to taxation, it is considered important to carry out a study which looks into corporate income taxation (CIT) issues and good CIT practices from the point of view of SMEs in the non-financial business economy. Some of the aims of the study are to produce analyses of the CIT applied to SMEs and to identify possible differences in tax treatment of SMEs compared to LSEs and to assess their impact on the financial situation of SMEs and their growth potential.
Usluge
Otvoreni postupak
Zatvoreno
Provjereno
Nije dostupno
Etape
31/05/2012 00:00
27/07/2012 23:59
Nije dostupno
Nije dostupno
27/07/2012 23:59
05/09/2012 00:00
Grupe Poziv na dostavu ponuda nema grupa.
Obavijesti
Uputa Notice type Publication date
2012/S 102-169282 Poziv na nadmetanje 31/05/2012 00:00