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Working Paper

Analysis of the impact of the tax system on the cash flow of small businesses: a report for HM Revenue and Customs (HMRC)

Analysis of the impact of the tax system on the cash flow of small businesses: a report for HM Revenue and Customs (HMRC)
Document type
Working Paper
Author(s)
Blackburn, Robert; Hart, Mark; Smallbone, David
Publisher
Kingston University Business School
Date of publication
1 November 2005
Series
Kingston Business School Occasional Papers
Subject(s)
Small business & enterprise: the practicalities of running a small business and the theory of entrepreneurship, Trends: economic, social and technology trends affecting business
Collection
Business and management
Material type
Reports

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This report, commissioned by HMRC and undertaken by the SBRC, Kingston University, presents evidence on the effects of the timing of taxation payments on the cash flow of small businesses. ‘Cash flow’ in this respect relates to the operating capital of the enterprise rather than investment capital. The tax system here refers to the timing of payments rather than the payments themselves or the rates of taxation.

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