Taxation Of State-Owned Enterprises
AbstractThis paper examines the differences between state owned enterprises and their private-sector counterparts in terms of the way they are affected by the tax systems. The relationship between state-owned enterprise finance and the impact of a tax system on these firms is also studied. A number of proposals are developed in the paper that would help to strengthen the ability of governments to impose and collect tax revenue from the firms they nominally own.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1986-01.
Length: 22 pages
Date of creation: Apr 1986
Date of revision:
taxation; state-owned enterprises; private sector;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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