by published an article by Joseph Monti (2007)
One of the measures adopted by SMEs, apart from the racing activities, financing, etc.. is The European Charter for Small Enterprises.
The European Charter for Small Enterprises, created at the request of the European Council in Lisbon in 2000, aims to encourage the Commission and Member States to take action in ten key areas in which it is subdivided. In the seven years since its introduction, the Charter has become a major policy document on SMEs .
After the creation of the Charter, the Commission has published annual reports to track progress made towards achieving the objectives contained therein. Since 2005, the statement of activities has been integrated in national reports on the revised Lisbon process.
A complement to report on the Lisbon process, the Charter serves as a framework for the exchange of good practices and for mutual learning.
Each year, following discussions with the Member States, are selected among the priority sectors of the Charter. For the year 2006-2007, the European Charter for Small Enterprises calls upon Member States and the European Commission to intervene in ten key areas to support small businesses, in particular by improving the legislative and administrative framework in which they operate.
Of these ten areas, three were selected as priorities for the year 2006-07:
( 1) Cheaper and faster start-up, with particular attention to single points (
line of action 2 of the Charter);
(2) better access on-line (e-government) (Action Line 5 of the Charter);
(3) taxation (the line of action 7 of the Charter).
Other areas covered by the Charter are: education and training for entrepreneurship •
(line of action 1 of the paper);
• Better legislation and regulation (action line 3 of the Charter);
• Skills (line d 'Action 4 of the Charter);
• more the Single Market (action line 6 of the Charter);
• financial matters (part of the line of action 7 of the Charter);
• Strengthening the technological capacity of small enterprises (Action Line 8 of the Charter);
• Successful e-business models (e-business) and business support brightest (Action Line 9 of the Charter);
• stronger and more effective representation of the interests of small businesses, at EU and national
( Action Line 10 of the Charter).
One of the most positive aspects of the European Charter for Small Enterprises is that it has allowed participating countries to each other's best practices. In 2004, Member States reported 23 cases in which they have based their policy improvements on ideas and experiences of other Member States. In 2005 the reported cases were 27. In this exercise, the participating countries have identified 28 cases.
The following is a summary of the initiatives that appear to have been particularly useful in a national context, but that might be interesting for other countries.
Here are the "best practices":
1. Organizing on-line for new businesses (UK)
Description
Organizer is an on-line one-stop free service from Business Link start-ups (start-up). The user is asked to answer a series of questions about his business, or business plan. He was then presented a custom list of actions to be taken step by step, for example, writing a business plan, cash flow planning, ensuring the company or establish a system of personnel administration. When the user selects the action that's interesting, is directed to a library of resources that help to complete the action. The library is was created and is managed by Business Link. The organizer takes into account all the needs of new businesses tax issues and regulations, the business planning, marketing to information technology.
Target
Reduce time, cost and efforts in the creation or operation of enterprises, especially small ones. Help business owners comply with regulations from the outset in order to reduce the cost of a subsequent conformation.
Recipients
1. People who plan to start a business and need assistance to develop their idea.
2. People have decided to start a business and want to know how to start a business or already working and want to know how to continue.
3. Companies in the first 18 months of existence which have not yet completed the first tax returns.
2. Online system for building customized checklists of regulatory and information (Sweden)
Description
Entrepreneurs can get a list of custom control regulations and other information about the activities they will undertake. The list also contains links to relevant electronic services, such as such as logging companies or issuing authorizations online. The information is provided in a language easily understandable. Entrepreneurs need to answer some simple questions about activities they will undertake. The checklist is established on this basis is then sent to their e-mail. At present this system covers three areas of activity, which are among the most regulated e-commerce, taxi services, hotels and restaurants. In these areas it is also common for entrepreneurs initiate their activities without any previous experience.
Target
The system is designed to save time and energy to the entrepreneurs who start un’attività in settori fortemente regolamentati.ox
3. Camera di commercio di Vienna servizio start-up (Austria)
Descrizione
Il portale per le start-up fornisce informazioni generali su come avviare un’impresa. Poiché però ogni impresa in fase di avviamento ha difficoltà specifiche, il portale offre anche una consulenza personalizzata gratuita. L’assistenza comprende: -orientamenti su come avviare un’impresa e un opuscolo-guida sulle autorità interessate; -workshop gratuiti sulla normativa su artigianato, commercio, servizi e industria Gewerbeordnung, diritto societario, sicurezza sociale, fiscalità, sostegno financially-number for telephone consultations, personal advice-free (maximum 1 hour) on the basis of a draft business plan. Companies may register online at the Chamber of Commerce. Registration is sent to the authorities, which are then stored on a network.
Target
"-Save time and money (one-stop shop for all start-up);
-removal of administrative barriers;
-legal certainty for those starting a business, legal and financial advice
-free provided by neutral sources. "x
Recipients
start-ups.
4. Creating the fastest of business (Estonia)
Description
"Since 2007, you can sign up in the commercial register of companies on the Internet. The process will take only a couple of hours and the presence of a notary is not required. This accelerated registration procedure will be allowed for sole traders, limited companies, the general partnership and limited partnership. The registration process is accelerated alternative to traditional recording (which, as prescribed by law, the 2007 normally require 5 working days).
All the required documents, including the application must be submitted to the registration service of a court over the Internet using digital signatures. The statute and the act of incorporation authenticated provided for limited liability companies will be replaced by a special type of association, the format and content will be determined by law. The computer system automatically checks the data and documents sent
. In the future, the possibility of using the accelerated procedure will be extended further.
In particular, it is necessary to find a reliable technical solution for the authentication of digital signatures of foreign nationals. Moreover, also in 2007, the tax levied State activities registered in trade will be less than two and a half times the present one. "
Objectives This project will help to reduce bureaucracy and simplify the creation of an enterprise.
Recipients
Imprenditori.es
5. STARTER-CENTER Karlsruhe - One-stop shop for start-ups (Germany)
Description The one-stop shop designed to help small businesses to the formalities of starting without unnecessary delays. The service uses its own database and special software that allows nuovi imprenditori di svolgere le pratiche burocratiche on-line.
Gli imprenditori che non dispongono di un collegamento a Internet possono avvalersi gratuitamente dei computer messi a disposizione dallo sportello unico. Il personale specializzato dello sportello presta assistenza per la compilazione dei moduli e risponde sia direttamente che per via telefonica ad eventuali domande su temi, quali la registrazione delle imprese, l’iscrizione presso le autorità finanziarie, gli uffici di collocamento, le associazioni professionali, i fondi pensione, la sicurezza sociale, ecc. È inoltre possibile richiedere una consulenza personalizzata: lo sportello dispone infatti di un gruppo di esperti, tra cui figurano consulenti specializzati in diritto societario, business management, European business, innovation and business transfers. The various authorities concerned to start new businesses have access to electronic forms on the server-stop-shop. This will only be processed online, without interruption in the flow of data. When digital signatures are available, the door
become a platform of services electronically.
Target
promote the initiation and survival of new businesses and thus contribute to the creation of new jobs.
Recipients
craft domestic and foreign companies. The printer is processing software to cover all sectors.
6. Empresa Online (Business on-line) (Portugal)
Description
Creating a company with an on-line. To do this you just have a PC connected to the Internet.
Target
Creating online businesses. You need the intervention of a lawyer or a notary public in possession of a digital certificate that allows him to be recognized by the system.
Recipients
All SMEs.
7. Establishment of services to simplify and accelerate the creation of SMEs (Greece)
Description
"Establishment, at the Prefecture, a one-stop shop for creating and managing manufacturing enterprises, which offers the following services:
1. information about creating an industrial company, the necessary documents, administrative procedures, incentives and financing programs;
2. collection of all documents necessary to obtain permission to create a new company and coordination of the authorities concerned to convey to the investor all the necessary administrative decisions regarding the creation of an enterprise;
3. given start a business, monitoring of the implementation and licensing of pursuit. "
Objectives 1. Reduce time and cost required for creating and running a business. 2. Simplification of administrative procedures.
3. Investor full information on all matters pertaining to the creation, expansion and management of an enterprise.
4. Coordination of all authorities concerned.
Recipients
Industrial Companies, particularly SMEs.
8. Activate - Telephone and Internet Service providing multilingual information and advice to start-up (Sweden)
Description
Activate is a multilingual service targeted at immigrants who want to start their own company in Sweden. On the website there are courses in entrepreneurship, lists of information which is necessary for the various branches of activity, business plans, budgets and forms for requests for funding, all translated into the languages \u200b\u200bmost commonly spoken by immigrants, namely Arabic, turkish Russian, Bosnian, Croatian, Somali and English. Enable also provides users the opportunity to contact consultants covering a total of nine languages \u200b\u200band can provide assistance to entrepreneurs in their mother tongue.
Target
Simplify starting their own business by immigrants.
Recipients
Swedish non-native speakers who want to start or have already started their own company.
9. Simplification of administrative procedures (Czech Republic)
Description
"one-stop shops for business registration.
phases of the project: December 2004: Trade Licensing Office employees receive training that enables them to provide updated information; March 2005: The Office offers an updated, August 2006 Entry into force of the laws and introduce the registration form only. "
Objectives To develop a single registration form for all businesses. Simplifying the process of starting a business. Provide an efficient information service.
Target Small and medium enterprises.
10. Local SME support services provided by a one-stop centers (Slovenian acronym: VEM) (Slovenia)
Description
Services to support local businesses potential o già avviate forniti da centri a sportello unico (VEM).
1. È stata creata un’efficace rete di centri d’informazione locali (centri VEM), che assicurano servizi e accesso a livello nazionale. Finora sono stati istituiti 32 centri VEM.
2. I consulenti possiedono qualifiche che consentono loro di offrire servizi elementari di sostegno in vari campi: diagnosi e consulenze generali, registrazione di imprese individuali e di società (in futuro); cambiamento di statuto e attività informative.
3. Vengono intraprese azioni di promozione della cultura e dell’attività imprenditoriali a livello locale.
Obiettivi
Promuovere le attività imprenditoriali ed elevare la cultura dell’impresa in Slovenia; fornire un’assistenza di alta qualità e accesso ai servizi di sostegno per le start-up e per il funzionamento delle imprese; offrire servizi globali di assistenza in un’unica sede; offrire la possibilità di svolgere le operazioni di registrazione di un’impresa in un’unica sede (in modo più economico e rapido); pervenire al 35% annuo di utenti nell’ambito della categoria di destinatari.
Destinatari
Utenti finali: PMI e potenziali imprenditori; giovani e abitanti delle zone rurali.
Esempi da La Carta europea per le piccole imprese - Selezione delle buone pratiche per il 2007 Links better access on-line (e-government).
Best online access (eGovernment)
The use of information and communication technologies by government improves the quality of public services through better access, increased transparency and reduces the administrative burden on business.
The commitment by the European Commission, in cooperation with the EU Member States, to provide direct services and transparent is contained in the "Action Plan for eGovernment i2010: Accelerating
l’eGovernment in Europa a vantaggio di tutti”, adottato nell’aprile 2006. Il piano d’azione
fissa, tra gli altri, l’obiettivo ambizioso della disponibilità totale degli appalti in formato elettronico in
Europa entro il 2010, la cui realizzazione aumenterebbe le possibilità delle PMI di partecipare agli appalti pubblici transfrontalieri.
Normalmente si presume che le imprese interagiscano on-line con le pubbliche amministrazioni per:
• ricevere informazioni (informazioni e consulenze on-line);
• ottenere formulari (scaricandoli elettronicamente);
• rinviare i formulari debitamente compilati (trattamento elettronico completo);
• participate in electronic procurement (e-procurement).
This chapter describes examples of good practice in public administration to offer businesses a variety of online services.
1. Business Certificates (Estonia)
Description
The Estonian law on digital signatures allows replacement of the universal signatures in hand and imposes on the public to accept fledged documents digitally signed. Often comes the need to highlight the origin of a given electronic document. In documents made of paper that generally occurs with the use of the letterhead and stamps. That is why I introduced the so-called "digital stamps" or certified company. For example, a loan from a bank, digitally signed by an officer of the bank, is also subjected to digital stamp to ensure that the official in question is authorized to sign this document. You can accomplish a service
on-line to automatically produce electronic documents with digital stamp. This ensures the integrity and authenticity of the document.
Target
Certificates corporate or "digital stamps" are the function of ensuring the integrity and authenticity of electronically signed documents. Part of a policy specifying how, why and by whom can be used.
2. E-government program of the Belgian social security for SMEs (Belgium)
Description To ensure that the collection of data provided by employers to happen once all the security organizations Social Belgians decided on a complete restructuring of the current system. The companies provide the information requested by the office of social security for the calculation of contributions and benefits the production of a delle seguenti situazioni: inizio di un rapporto di lavoro, pagamento trimestrale dei contributi sociali, verificarsi di un rischio sociale e cessazione del rapporto lavorativo. Tutti gli interlocutori possono ormai consultare le rispettive banche dati e scambiarsi messaggi elettronici in un contesto sicuro.
Obiettivi
Migliorare e riorganizzare radicalmente i processi di gestione dei servizi di sicurezza sociale tra tutti gli organismi di sicurezza sociale e le imprese.
3. Palkka.fi: stipendio on-line (Finlandia)
Descrizione
Palkka.fi è un servizio on-line gratuito per aiutare small businesses to fulfill their obligations. In Finland, an employer is obliged to deduct various expenses from the salary of employees: social security contributions, insurance charges, withholding tax, etc.. Which should be remitted and reported to the respective administrations at different intervals.
Target
Help SMEs to fulfill their obligations as employers. Improving the efficiency of public administration.
4. CORE - on-line registration system for businesses (Ireland)
Description
Through this system, customers can CRO guarding their own businesses, receive confirmation of manual / electronic, electronically store documents, request documents, manage their electronically stored documents, request copies of certificates and access to the main site (CRO www.cro.ie ).
Target
Allow customers to manage their online activities from the site CRO in a safe and effective.
5. EDM - Electronic management of data for environmental management and waste (Austria)
Description The EDM project of the Ministry della Vita permette di effettuare le registrazioni e le notifiche obbligatorie mediante un sistema elettronico di trasferimento ed elaborazione dei dati. Un obiettivo è la costituzione di un’unica banca dati per le procedure effettuate nei vari settori, onde evitare la coesistenza di più amministrazioni di dati. La registrazione delle imprese di raccolta/trattamento dei rifiuti, produzione/importazione di apparecchiature elettriche ed elettroniche avviene attraverso il portale EDM (edm. gv.at). In futuro, le domande di autorizzazione dovranno essere inviate all’autorità competente tramite il portale EDM.
Obiettivi
Sostituire le registrazioni e notifiche del settore ambientale effettuate on paper with electronic items.
6. Application for the management of electronic applications (Norway)
Description
Innovation Norway offers financial services including grants, loans, guarantees and equity financing. The application offers a new solution for the management of electronic applications which is based on identification and electronic signature. When a company chooses a service that requires an application form, she was asked to identify with your password electronically.
Thus, even before it displays the form, you can collect information from public databases and make the data available. Some questions require statements of local governments. In these cases an email is sent to the municipality, an officer can connect to the application of Innovation Norway and make the declaration subject to change.
Other questions require the approval of the accountant of the company. In this case, an email is sent to the accountant for the firm entered in the central register of legal persons, which can connect to Innovation Norway, see the application and send corrections to the company or validate the request via an electronic signature. Before you make a payment all’impresa richiedente, Innovation Norway controlla che la firma elettronica del richiedente corrisponda alla persona che rappresenta l’impresa. Innovation Norway è un’impresa pubblica che fa capo al ministero del Commercio e dell’industria.
Obiettivi
Promuovere lo sviluppo industriale a beneficio sia dell’economia delle imprese che dell’economia norvegese.
7. Presentazione dei conti in formato elettronico (UK)
Descrizione
Tutte le società di capitali del Regno Unito sono registrate presso la Companies House, un’agenzia Executive
Ministry of Trade and Industry. In Great Britain have entered more than two million companies and each year we are set up more than 300 000. The site of Companies House offers the opportunity for businesses, professionals and the public to have access to all public company documents such as tax returns and annual accounts, the list of directors and the accounting.
Objectives Provide user-friendly interface and simple technique for the presentation of accounts in electronic format.
8. Increase opportunities for SMEs to participate tenders for procurement of limited value (UK)
Description
"supply2.gov.uk" and "buy4wales.co.uk" are web portals that aim to facilitate the access of small businesses to tender for 'contract in England and Wales respectively. The portal supply2.gov.uk "allows suppliers to register for free, to offer a profile of information on your business and free access to the opportunities for competition in the area of \u200b\u200byour choice. There is also an e-mail service to inform users of opportunities available. On payment of a contribution companies can receive information also on opportunities throughout the country. You can also receive information about the notices published in the Official Journal of the European Union (OJEU). The portal buy4wales.co.uk "offers public officials
procurement officers a free tool to manage events in their administration. It also allows controlled delegation of the management of tenders and information on the activities contracted out by the administration concerned. Will send mail to the OJEU, the portal is also used to post notices for contracts above or below the limits set by European legislation. The companies registered receive daily messages on the tender of their interest, ranked by value, sector and location (Wales).
Target
make more transparent the purchases made by the public sector by providing an on-line only for all public administrations.
9. Business licenses online for new businesses in the transport sector (Sweden)
Description
The administration of the Province of Stockholm has introduced an online system for submission of applications for business licenses relating to transport services. The license is necessaria per tutti i trasporti di persone (taxi o autobus) e di merci. Sul sito web dell’amministrazione provinciale il richiedente completa la domanda inserendo i dati richiesti e una descrizione del suo status economico. Tutte le informazioni sono inviate all’amministrazione tramite Internet e, previo pagamento di un contributo per le spese di gestione, l’amministrazione avvia la pratica. Raccoglie per via elettronica tutti i dati necessari relativi al richiedente presso i vari uffici pubblici, ad esempio l’ufficio delle imposte, il casellario giudiziale, l’amministrazione stradale e il registro delle imprese.
Se la domanda è completa, la licenza è rilasciata entro cinque giorni. Prima dell’introduzione of this system, the time required to obtain a license in this sector was 30 days. It was found that the actual time used to perform the procedure was only four days, the rest consisted of waiting times, communication between the various offices and so on.
Target
Simplify and expedite procedures for applications for business licenses in the transport sector.
10. Submission of statistical data in electronic format (Lithuania)
Description The project aims to create the conditions for economic actors and public authorities may transmit information in electronic format. After analyzing the experience of other countries and consulted foreign experts, was launched a pilot project, which have been implemented in three phases. In 2003, three have been developed and installed electronic forms pilot the second phase saw the installation of electronic forms on a 20 statistical reports, in 2005, finally, has made a change in the technological solution, web site updates and the launch of 35 electronic forms. In 2007
plan to create the conditions for the electronic transmission of data of 65 surveys. Attention emphasis was given to the security of data transmitted.
Target
Create a public e-services accessible to users 24 hours on 24, which allows you to complete and send statistical reports in electronic format, to verify the correctness of the data and confirm that the reports submitted have been accepted
Examples from The European Charter for Small Enterprises - A selection of good practices for 2007 Taxes on the subject.
Taxation Taxation is one of the main factor affecting the competitiveness of European SMEs. It is a national policy that is deciso l’onere fiscale con cui le imprese contribuiscono al finanziamento della spesa pubblica.
Al di là del carico fiscale in sé, a gravare sulle imprese vi sono anche i costi di adempimento fiscale, che comprendono il tempo e le risorse che le imprese investono per informarsi sui rispettivi obblighi fiscali, presentare le dichiarazioni dei redditi, tenere la contabilità, ecc. Questi costi costituiscono un pesante onere soprattutto per le piccole imprese. Secondo lo studio sulla fiscalità in Europa (European Tax Survey), sulle PMI grava un ulteriore 31% in termini di costi di adempimento fiscale, percentuale che per le grandi imprese è pari soltanto al 2%.
I sistemi fiscali, inoltre, possono incidere notevolmente sulle decisioni economiche. Un motivo per cui molte piccole imprese europee dispongono di risorse proprie limitate è dovuto al fatto che i sistemi fiscali privilegiano il finanziamento mediante capitali di debito reinvestimento degli utili nelle imprese stesse. Questa scarsità di risorse proprie rende le imprese vulnerabili, soprattutto in periodi di recessione, e inasprisce il problema dei cambiamenti strutturali e del riorientamento delle imprese.
1. Esenzione fiscale per gli utili reinvestiti (KMUFörderungsgesetz 2006, § 10 EStG) (Austria)
Descrizione
Le PMI che utilizzano la contabilità di cassa eligible for a tax exemption for profits reinvested in the production or acquisition of assets or securities that comply with the conditions. The exemption applies up to 10% of the profits of the company, if invested, during the calendar year, goods eligible for exemption. If the investments are less than 10% of profits, the exemption is limited to the cost of production or acquisition. Overall, the exemption is limited to 100 000 € (per year per person). The assets eligible to include tangible depreciable and securities. The possession of the property must be maintained for at least four years. Some fixed assets specified in the law, such as cars and buildings, are not entitled to exemption. The exemption is an option that can be exercised each year, regardless of the choice made during the previous fiscal year or next.
Target
improve the capital structure of SMEs and encourage investment.
2. Tax-on-Web (Belgium)
Description
Tax-on-Web, a system of tax return on-line, was created in 2003 to move from 'paper was "all' was della gestione elettronica completa dei dati e della documentazione delle dichiarazioni dei redditi. Con Tax-on-Web le procedure sono digitali al 100%, sia per l’amministrazione che, dal 2006, per i commercialisti. Il sistema è costantemente perfezionato, soprattutto per renderlo più facile da usare.
Obiettivi
Ridurre l’onere amministrativo, sia per l’amministrazione che per i contribuenti.
3. Fisco Telematico (Italia)
Descrizione
Si tratta di un sistema front e back office rivolto, da un lato verso l’interno della amministrazione which organizational model and the other out in your favor in terms of services rendered
Target
offer the opportunity for taxpayers to access on-line at the website of both the databases , both for tax compliance, including the transmission of tax returns.
4. EVAT system (e-VAT) - second phase (Luxembourg)
Description This is a pilot project in Luxembourg for the online management of taxes. After being audited, companies receive an authorization number, an identification number and password in order to submit VAT returns electronically. Following an initial phase of the software that uses XML and is limited to users with a large number of declarations to be made, now the information can be entered on the screen in a form in pdf format. Small businesses that have a compatible browser and Adobe Acrobat Reader version 6.0 or higher can download the free software from the Internet. The taxpayer has the option to download the VAT form, fill it, edit it, save it to your computer and send it via the EVAT. The form to enroll in the system EVAT (need authorization in order to submit VAT returns and statements distribution of value added) is available at: http://www.etva.lu .
Target
Simplifying the procedure for taxpayers and administration.
5. Advantages of tax on reinvested profits of SMEs
Description
SMEs can deduct from their taxable profits for certain types of investment expenditures, including those incurred during the fiscal year for (1) acquire new fixed assets (property, equipment and machinery, vehicles), (2) renew and restore property, (3) to acquire intangible assets (intellectual property). Eligible for benefits individual enterprises. Deductions, whose ceiling is set at 30 million guilders a year shall not exceed the profits before tax. Even self-employed workers who pay income tax under the tax regime for legal persons eligible for those benefits. The rules are specified in the Act LXXXI of company taxation and dividends in 1996 and the Income Tax Act CXVII of individuals in 1995.
Objectives To encourage SMEs to invest.
6. Income tax on micro-enterprises (Romania)
Description
In accordance with the provisions of Romanian law on the tax code, micro-enterprises benefit from a special tax arrangement known as "micro-enterprise income tax." The latter can choose between a single rate of tax on profits of 16% or 3% tax rate applied to income regardless of their sources, except those expressly provided by law.
Target
support SMEs and to reduce the tax burden on them.
7. Taxation of individual companies as limited liability companies (Denmark)
Description
"If an entrepreneur unlimited liability for the debts of (" sole proprietorship ") the business income forms part of personal income and is taxed at the same rate. The tax applies to profits.
A limited company is instead subject to corporation tax, which is lower than the tax on personal income. The aggregate amount of corporation tax and tax on dividends equivalent to the amount of tax on personal income.
The corporate tax rate applies to profits, the dividend is perceived at the time of distribution. A special tax regime for the "sole proprietor" exempts these companies from income tax for natural persons. This scheme allows individual firms to benefit from lower rate of taxation, as if they were corporations, unless the income is used for private purposes, in which case they are treated as dividends. "
Objectives enable it to conduct a business without having to establish a company limited by shares.
8. Vensoc - Tax return of business on the Internet (Belgium)
Description
Nearly 380,000 businesses must submit an annual tax return. Now they can do so via the Internet. Users, mostly small and medium enterprises, are often represented by an accountant, independent accountant or tax adviser, who presents them to the statement.
Target
ensure a better service to taxpayers through: the ability to declare the income 7g/7g, 24h/24h; l’impiego di moduli “intelligenti” con funzioni di convalida, che riducono gli errori; la riduzione dell’onere amministrativo. Informatizzare completamente la gestione delle dichiarazioni dei redditi di impresa migliorando anche le procedure interne del Servizio pubblico federale delle finanze.
9. Centro di gestione per le microimprese (Francia)
Descrizione
Struttura associativa, abilitata dall’amministrazione fiscale, che offre alle piccole imprese uno strumento di gestione comprendente la formazione (gestione aziendale, normativa fiscale e sociale, dati economici) e prepara per loro un’analisi della situazione economica e finanziaria dell’impresa (in base ai parametri del suo settore di attività). L’adesione al sistema consente alle imprese di beneficiare di vantaggi fiscali.
Obiettivi
Assicurare la continuità e lo sviluppo delle imprese tramite la struttura associativa. Migliorare la conoscenza della situazione economica delle piccole imprese.
10. Sistema elettronico di dichiarazione fiscale (Lituania)
Descrizione
Il sistema elettronico di dichiarazione fiscale è stato introdotto nel 2001, ma richiedeva ancora la presentazione di una copia supplementare su supporto cartaceo all’amministrazione fiscale. Nel marzo 2006 l’obbligo di presentare la dichiarazione su supporto cartaceo, pur avendola effettuata anche per via elettronica, è stato abolito. Le imprese possono così presentare le loro dichiarazioni soltanto in formato elettronico.
Obiettivi
Semplificare la procedura di dichiarazione fiscale.
Altre "buone pratiche":
1. Kinder Business Week (Austria)
Descrizione
With financial support from the Federal Ministry of Economics and Labour and the Austrian Chamber of Commerce in 2006 was organized the first "Kinder Business Week (week of entrepreneurship for teenagers), which took place during holidays summer. 50 entrepreneurs from various sectors of the economy have made known their professional experience, in the context of lectures and workshops, children between 8 and 13 years. The lessons consisted of presentations based on artwork and interactive elements. The boys could be accompanied by parents, but they had to stay behind the scenes. The purpose of the workshop was to develop ideas together, always putting the emphasis on work interattivo con i ragazzi. L’evento si è svolto nella sede della Camera di commercio austriaca.
Obiettivi
Considerare l’attività dell’imprenditore una concreta possibilità di carriera. Far conoscere ai giovanissimi esempi di riuscita imprenditoriale. Mostrare che l’attività imprenditoriale è responsabile, creativa e gratificante.
2. Flying Start (avvio di nuove imprese) (UK)
Descrizione
Flying Start Online è una comunità web aperta che consente a studenti e laureati di accedere a consulenti, specialized expertise and resources to create their own businesses. A representative appointed in each UK university serves as a central contact point for business activities and personal guidance for students and graduates. In addition, seminars (rally) a day organized in all regions of the country can address practical issues and all aspects of starting a business. Finally, programs are offered 12 months (Business Readiness) for general contractors, creative industries and social enterprises. It 'was just launched a new program for health and social undertakings. During the 12 months is provided advisory services on-line, combined with periodic follow-up sessions organized on a quarterly basis. For more information, go to page: www.flyingstart-ncge.com .
Target
encourage an increasing number of graduates and university students to start a business or work for themselves.
3. 1,2,3, GO (Luxembourg)
Description
"1,2,3, GO is an interregional competition of business plans. In the framework of an interregional network of 280 trainers offer free advice to young innovative entrepreneurs to help them to develop a business plan.
Every young entrepreneur who has an innovative idea and setting up your business in the "Greater Region" (French-speaking Belgium, Luxembourg, Lorraine and Saarland Trier) can register on the website of "1,2,3, GO." Admission to the competition is decided by a committee of three persons, one of which comes from a region other than the project. The best business plans will receive a prize which can range from 1 000 to 10 000 €.
Target
enable entrepreneurs more innovative develop effective business plans, with the support of our multilingual network of professional trainers
.
4. Emprendemos Juntos (We are all entrepreneurs) (Spain)
Description
English autonomous communities (regional governments) celebrate in May, each in its own territory, the "Day of the entrepreneur," which ends with a meeting organized by the English Directorate General for SMEs, with all those who made this initiative possible Emprendemos Juntos.
Objectives To promote entrepreneurship and strengthen the social entrepreneurs.
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5. Administrative Services simplified and user-focused (Bulgaria)
Description
To facilitate the provision of administrative services to businesses and citizens, was made the order "General rules for organizing the provision of administrative services ". The decree specifies, among others, the following principles must be respected:
1. equal access to services and information;
2. multiplicity of access channels;
3. coordination and interaction with all stakeholders involved in improving the provision of administrative services;
4. quality services provided.
is also mandatory that the principle of "one stop shop" means any administration should provide users with all necessary documents, including those issued by other administrations.
Objectives To improve and make more effective delivery of services amministrativi.B
6. "Österreich-service" - one-stop shop for administrative formalities of the companies operating in Austria craft of Upper Bavaria (Germany)
Description
one-stop service for businesses registered at the Chamber of Commerce and Industry: information, advice and individual assistance and support in making applications to EU certificates of recognition of qualifications and professional experience.
craft businesses are assisted by a single office, both for the initial consultation, and for particular issues in commercial law, as well as requests for approval or EEA major formalities to be completed in Austria (labor law and tax). The certificate
EU needed to prove the qualifications and experience professional advice is issued directly by the foreign trade and is no longer necessary to send the application to register craft businesses. The Austrian Ministry of Economy provides free business forms.
Target
Facilitating cross-border supply of services in the market and help companies comply with various rules to be observed in the single market. Combine the services of advice and information with applications for EU clearance in a one-stop shop for companies operating in Austria Upper Bavaria.
7. Create a public fund of funds, venture capital (Lithuania)
Description
The LGA serves as a "fund of funds" investing in three venture capital funds set up more than 14.5 million euro, of which 75% comes from EU structural funds and the remaining 25% by national public funding. In addition there are another 15 million euro of private funding. All funds in which the LGA invests are subject to review by a committee for investment, which brings together representatives of public and private sectors. The public sector creates the environment for investment and laying down the rules, while the private sector decide on the companies to which they allocate investment. The State is therefore not directly involved in the actual investment market.
Objectives funding with venture capital start-up is almost nonexistent in Latvia, as the present 7:00 to 8:00 funds focus on big expansion projects that require investments exceeding EUR 1 million. Beyond the difficulty of access to finance for SMEs, there is also a certain lack of experience by these companies in attracting the necessary funding, in general, and venture capital in particular. To resolve the situation, the Ministry of Economy of the Republic of Latvia has developed a system of state aid for risk capital managed dall'LGA,
subsidized by the state agency that serves not only to "fund of funds under the aid scheme for venture capital, but also as a guarantor for loans to SMEs in Latvia.
8. British Fund for High Technology (UK)
Description
The UK High Technology Fund is a fund of funds "that instead of investing directly in high-tech companies investing in venture capital operating company in high technology.
Target
The UK High Technology Fund was established as a "fund of funds" to encourage institutions to invest in venture capital company specializing in the early stages of high-tech companies and increase the amount of funds available to invest in technology companies.
9. Innovation Management (Hungary)
Description
On the basis of a standard procedure, the Innovation Centre collects the creative ideas of small businesses, universities and research institutes.
After making sure that they do not violate intellectual property rights and having assessed the potential on the international market, the center selects projects to receive support to hoc per la loro fase specifica di sviluppo (trasferimento di tecnologia, sostegno alla gestione, avvio di nuove imprese, intermediazione con gli investitori, coordinamento del finanziamento dei progetti). Le attività si fondano sull’esperienza acquisita con le buone pratiche statunitensi ed europee. Inizialmente le attività erano gestite dal consorzio INNOCHIC, istituito nel 2003. Per espandere le attività è stata fondata nel 2006 la società per azioni
ValDeal ZRt. In principio le attività erano concentrate nella regione centrale dell’Ungheria, mentre ora sono estese a tutto il paese.
Il programma è stato finanziato in gran parte da apporti di capitale privato, con un sostegno pubblico del 5-10% dei total costs.
Target
Develop Hungarian products that can be marketed around the world make better use of innovative ideas and
search results.
10. Microfinance Fund Germany (Germany)
Description This project, still in its pilot phase, consists of a guarantee fund, after payment of a contribution, assume the entire risk of default by banks that provide microcredit. The fund is fed by two development banks (GLS and KfW, the latter consists of public funds) e da due ministeri (Affari economici e tecnologia, Lavoro e affari sociali). Per beneficiare della copertura del fondo, le banche devono collaborare con un’istituzione di microfinanza regionale (ad esempio, un incubatore d’imprese) accreditata dall’ente nazionale competente, il DMI, un’associazione rappresentante gli interessi di 54 istituzioni di microfinanza.
L’istituzione di microfinanza ha il compito di fornire consulenza e una valutazione dell’impresa; se giudica il modello commerciale dell’impresa valido, raccomanda alla banca la concessione di un prestito. Dato che il fondo di microfinanza garantisce il prestito al 100%, la banca segue di solito la raccomandazione. L’istituzione di microfinanza manages on behalf of the bank's relations with the debtor company after the expiry of the loan contract, including any defaults. Thus, banks are freed from many of the administrative costs associated with the loan. For the service received, the bank pays the fund microfinance input on interest earned. For its part, the microfinance institution meets the bottom of the first 20% of any default on the loan
it recommended.
Target
help new businesses to get small loans. Expand the current availability of microloans.
