Tax and assurance
This part of the site shows the results from the survey. Please alter the option in the boxes to view specific country or industry results (results in percentage).
20. From a business person’s perspective, which of the following aspects of taxation do you regard as having the greatest burden for your country?
1
Wealth tax
4
Gains made on selling a business
25
Business profits
22
Personal income tax
23
Employment related taxes paid by a business (national insurance, social security, etc)
12
Indirect taxes (VAT, sales, consumption or commodity taxes)
2
Customs duty
2
Transfer/sale of real estate
4
There are no burdening taxes in my country
5
Don't know
21. When considering establishing an operating base outside your country, assuming all other factors are equal, which of the following aspects of their taxation regimes could influence your choice of location:
39
Low tax rate on business profits
38
A stable tax regime
31
Incentives for capital investment
18
Incentives for research and development
41
A tax-free period for five years
28
The level of employment-related tax suffered by businesses
17
Taxation would not affect my decision
0
Don't know
22. How do you believe your business should benefit from its financial reporting?
23. Have you heard of the 'IFRS (International Financial Reporting Standards] for SMEs (Small to Medium Sized Enterprises)'?
53
Yes – [Go to Q24]
42
No – [END]
5
Don't know – [END]
24. Would you like your country to adopt ‘IFRS for SMEs’?
