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
- Blackburn, Robert; Hart, Mark; Smallbone, David
- Kingston University Business School
- Date of publication
- 1 November 2005
- Kingston Business School Occasional Papers
- Small business & enterprise: the practicalities of running a small business and the theory of entrepreneurship, Trends: economic, social and technology trends affecting business
- Business and management
- Material type
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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