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SMALL AND MEDIUM ENTERPRISES - Tax Com

FIRST INTERIM REPORT ON SMALL AND MEDIUM ENTERPRISES FOR THE MINISTER OF FINANCE Intended use of this document: The Davis Tax Committee is advisory in nature and makes recommendations to the Minister of Finance. The Minister will take into account the report and recommendations and will make any appropriate announcements as part of the normal budget and legislative processes. As with all tax policy proposals, these proposals will be subject to the normal consultative processes and Parliamentary oversight once announced by the Minister. THE DAVIS TAX COMMITTEE January 2014 CONTENTS LIST OF ABBREVIATIONS .. 4 CHAPTER 1 - INTRODUCTION .. 5 THE ROLE OF SMALL AND MEDIUM ENTERPRISES IN THE ECONOMY.

dtc: sme’s: july 2014 3 chapter 6 - general compliance challenges for smes ..... 44 6.1 a study on compliance challenges for small businesses..... 44

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