SMEs and the tax system: What is so different about them?
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More about this item
KeywordsKlein- und Mittelunternehmen; Mittelstandspolitik; Steuerpolitik; Betriebsgröße; Besteuerungsgrundsatz; Steuermoral; Verwaltungskosten; EU-Staaten; Small and medium-sized enterprises; Small business policy; Tax policy; Firm size; Taxation principle; Tax compliance; Administrative costs; EU countries;
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
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