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| Abstract |
This Technical Paper presents the results of research on the impact of taxation and other regulations on micro and small enterprises (MSEs) in two countries of sub-Saharan Africa. The fiscal and other regulations of the countries studied — Niger and Swaziland — and their administrative systems are quite different. Based on approximately similar samples of enterprises from the two countries, this study estimated and compared the level of compliance with these different legal requirements, and also ascertained their consequences for the functioning and growth of these enterprises.
The research revealed that the MSEs of the two countries do not comply with all the applicable regulations. The level of compliance itself depended more on the type of regulation and characteristics of the MSEs studied than on the country. It appears that the proportion of MSEs that are registered was nearly identical in the two countries, while differences depend primarily on location (rural versus urban) ...
Ce document technique présente les résultats des enquêtes sur l’impact des réglementations et de la fiscalité sur les micro et petites entreprises (MPE) dans deux pays d’Afrique sub-saharienne. Les pays étudiés — le Niger et le Swaziland — diffèrent largement quant aux textes réglementaires, aux dispositions fiscales concernant les MPE et quant à leurs systèmes administratifs. Sur la base d’échantillons d’entreprises relativement homogènes pour les deux pays, cette étude permet d’estimer et de comparer, d’une part le degré de respect de ces différentes dispositions réglementaires par les MPE des deux pays, et d’autre part les conséquences de ces dispositions réglementaires sur le fonctionnement et la croissance de ces entreprises.
Les enquêtes révèlent que les MPE des deux pays ne respectent pas toutes les réglementations qui les concernent. Le degré de respect varie plus selon le type de réglementation, selon les caractéristiques des MPE étudiées que selon les pays. Il apparaît ...
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This page was last updated on 2008-11-16.