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Global SME tax conundrum.

Publication date: 08 Feb 08 | Source: WEEKLY TAX BULLETIN

Issue: No 6 2008

Pages: pp.111-112

Abstract:
The taxation of small to medium sized enterprises (SMEs) is an issue that governments around the globe have consistently struggled to come to grips with. Part of this policy conundrum can be explained by the homogenous nature of small businesses, as well as the difficulties associated with defining what an SME is vis-a-vis larger businesses. Historically, such definitional issues have led to some anomalous results in certain countries.

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Author profile

Dr Mark Pizzacalla CTA
Mark is Partner-in-Charge of the Private Clients practice at BDO Melbourne as well as being integrally involved in the firm's Tax and Advisory practice. Mark's focus is on both strategic tax advisory and tax compliance as they relate to the private client sector. Mark is a regular speaker on taxation issues, and a prolific writer having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been regularly interviewed on Lateline Business in relation to current taxation issues, and is one of the few tax practitioners that has had his work cited in Australia's Parliament. Mark is a current member of The Tax Institutes Technical Committee, and former Chair of The Tax Institutes National SME Sub-Committee. Mark has been appointed by the Federal Government to the Board of Taxation - a non-statutory Board charged with contributing a business and broader community perspective in improving the design of taxation laws and their operation. - Current at 06 September 2016
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