Investors want a clear and balanced picture of opportunities and challenges; that is the basis for calculating a realistic business case.
It is a common product of German Advisory Group on Economic Reforms in Ukraine and Institute for Economic Research and Policy Consulting. Its goal is a quick analysis and provision policy recommendations for Ukrainian policy makers. The papers are available for policy makers and – with some time lag – for general public.
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Investors want a clear and balanced picture of opportunities and challenges; that is the basis for calculating a realistic business case.
In the relevant empirical literature there is a general finding that shows a close connection between creditors’ rights and the development of credit markets. This connection can be expressed in two interdependent ways.
Ukrainian SME policy is mainly based on tax incentives.
The antecedent policy briefing PB_03_2010 “Taxation of Individual Entrepreneurs in Germany” explains several simplifications for individual entrepreneurs in the German tax system.
This policy briefing discusses different depreciation methods for profit taxation.
The German tax system provides several simplifications for individual entrepreneurs, that intend to reduce their administrative burden.
Since 2008: Companies face massive problems for receiving legitimate VAT refunds from the government. Result: Huge accumulation of VAT refund arrears.
The simplified taxation system was introduced in 1998 in order to promote legalisation and development of individual entrepreneurs’ activity and small business. It is comprised of unified tax for physical persons and legal entities and fixed tax for physical persons. However, there is strong evidence for a massive misuse of the current system of taxation of individual entrepreneurs to reduce the tax burden of companies.