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OECD. (2023). SMEs and entrepreneurship: Key statistics and policy challenges. OECD Publishing. https://www.oecd.org

PwC. (2025). Worldwide Tax Summaries: Singapore and Estonia corporate taxation. PwC Global. https://taxsummaries.pwc.com

E-Residency. (2025). Why Estonia ranks #1 in tax competitiveness: Digital tax system and e-residency. E-Residency official blog. https://www.e-resident.gov.ee

Nomos Law Firm. (2022). Small business taxation in Georgia: 1% and 0% tax regimes. Nomos Georgia. https://www.nomosgeorgia.com

HM Revenue & Customs. (2022). Making Tax Digital: Objectives and impact. Retrieved from https://www.gov.uk

Inland Revenue Authority of Singapore (IRAS). (n.d.). Goods and Services Tax (GST) registration threshold. Retrieved from https://www.taxo.online

PwC. (2025). Estonia: Corporate income tax system – 0% on retained earnings, 20% on distributed profits. Retrieved from https://taxsummaries.pwc.com

E-Residency. (2025). Estonia’s digital tax system and competitiveness ranking. Retrieved from https://e-resident.gov.ee

OECD. (2023). SMEs and entrepreneurship: Key statistics and policy challenges. OECD Publishing. https://www.oecd.org

PwC. (2025). Worldwide Tax Summaries: Singapore and Estonia corporate taxation. PwC Global. https://taxsummaries.pwc.com

Armstrong Watson. (2017). UK’s high VAT threshold and its impact on small businesses. Armstrong Watson. https://www.armstrongwatson.co.uk

Deloitte. (2025). Annual Investment Allowance and SME tax policies. TaxScape. https://taxscape.deloitte.com

E-Residency. (2025). Why Estonia ranks #1 in tax competitiveness: Digital tax system and e-residency. E-Residency official blog. https://www.e-resident.gov.ee

Nomos Law Firm. (2022). Small business taxation in Georgia: 1% and 0% tax regimes. Nomos Georgia. https://www.nomosgeorgia.com

HM Revenue & Customs. (2022). Making Tax Digital: Objectives and impact. Retrieved from https://www.gov.uk

Inland Revenue Authority of Singapore (IRAS). (n.d.). Goods and Services Tax (GST) registration threshold. Retrieved from https://www.taxo.online

PwC. (2025). Estonia: Corporate income tax system – 0% on retained earnings, 20% on distributed profits. Retrieved from https://taxsummaries.pwc.com

E-Residency. (2025). Estonia’s digital tax system and competitiveness ranking. Retrieved from https://e-resident.gov.ee

Deloitte. (2025). Annual Investment Allowance and SME tax policies. TaxScape. https://taxscape.deloitte.com