Country Reports

Global Investment Promotion Benchmarking - Eyes on COMESA (April 2010)

The Global Investment Promotion Benchmarking Report – Eyes on COMESA contains examples of best practice facilitation from investment promotion intermediaries in the COMESA region and includes specific recommendations for improvement for countries in this region.

Review of Denmark's Program for Better Business Regulation (April 2010)

The report features a brief review of the Danish government’s 2001–2010 administrative burden reduction program. Over the last few years, Denmark has developed and successfully tested a number of innovative regulatory reform tools, such as the Standard Cost Model and the "Burden Hunter" method. Many of these tools are equally relevant to transition and developing economies, if well adapted.

The Costs of Tax Compliance in Ukraine (2009)

This report presents the results of tax compliance survey for private companies of Ukraine. By far the largest component of all tax compliance costs is the staff time (and associated wage or salary costs) incurred by bookkeepers and accountants that companies employ to carry out tasks related to tax compliance (above and beyond the accounting needs of a company’s financial management). The study shows that tax compliance costs in Ukraine are an onerous burden on private businesses, and especially small businesses, for which such costs may be the equivalent of eight percent of turnover.

South Africa - Informal SMME Tax Compliance Survey Report (July 2008)

The purpose of the present study was to investigate the primary reasons why informal SMMEs were currently not registered for tax and, accordingly, non-compliant. Attendant to this, the study also sought to examine the prospects for overall formalisation of the sector, the kinds of interventions required to enable these requisite levels of formalisation, and the specific challenges that were to be expected in proceeding with these initiatives.

South Africa - Formal SMME Tax Compliance Survey Report (June 2008)

The purpose of this study was to investigate the overall costs of tax compliance for formal SMMEs in South Africa. Tax compliance costs were defined as all those costs incurred in the course of ensuring proper compliance with relevant tax regulations.

South Africa - Tax Compliance Costs for Small Businesses - Provincial Analysis - Annexes (June 2008)

The objective of the surveys was to document tax compliance costs for small businesses in South Africa, to identify the most onerous compliance burdens based on these costs as targets for reform and to serve as a baseline against which future progress could be measured.