Microenterprises account for an important part of the economic activity of sub-Saharan Africa. Yet the small size, informal structure, and remote location of many microenterprises have hampered support programs from helping them realize their full economic potential. This report describes a...

This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...

The CBOB considers increased financial inclusion as a critical reform area. In this regard, the FSAP assessed developments in financial inclusion for individuals and enterprises (SME finance), retail payments and provides recommendations for improvements. A review of the market was undertaken...