The design of presumptive tax regimes in selected countries

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 informa...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Mas-Montserrat, Mariona (VerfasserIn)
Weitere Verfasser:	Colin, Céline (MitwirkendeR), Brys, Bert (MitwirkendeR)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Paris OECD Publishing 2024
Schriftenreihe:	OECD Taxation Working Papers
Schlagworte:	Taxation Argentina Brazil Colombia Costa Rica France Hungary Italy Mexico South Africa Tunisia Uruguay
Online-Zugang:	kostenfrei
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