Abstract
Often the biggest worry for the small businessman is taxation. Not only must he account for the tax he owes on his own earnings, but he must also act as unpaid collector of taxes from his employees and customers. The sheer complexity of the tax system and the number of forms that regularly need to be filled in can make him wonder whether he will have any time left for the real business problems he faces.
This is a preview of subscription content, log in via an institution to check access.
Preview
Unable to display preview. Download preview PDF.
Select Bibliography
Graham Bannock, Taxation in the European Community: The Small Business Perspective, Paul Chapman Publishing, 1989.
Sue Burns, The Small Business Programme: Taxation, Open University, 1989.
Croner’s Reference Book for the Self Employed and Small Business, Croner Publications, (annual).
Homer, R. Burrows et al., Taxwise Workbooks, Tolley, yearly.
John Stanworth and Colin Gray (eds), Bolton 20 Years On: The Small Firm in the 1990s, Paul Chapman, 1991.
Copyright information
© 1993 Jim Dewhurst and Paul Burns
About this chapter
Cite this chapter
Dewhurst, J., Burns, P. (1993). Business Taxation. In: Small Business Management. Macmillan Small Business Series. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-23109-6_4
Download citation
DOI: https://doi.org/10.1007/978-1-349-23109-6_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-0-333-60654-4
Online ISBN: 978-1-349-23109-6
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)