The design of presumptive tax regimes in selected countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a...
