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Presumptive Taxation in Sub-Saharan Africa
Language: en
Pages: 50
Authors: Mr.Günther Taube
Categories: Business & Economics
Type: BOOK - Published: 1996 - Publisher: International Monetary Fund

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This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domesti
Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
Language: en
Pages: 47
Authors: Feng Wei
Categories: Business & Economics
Type: BOOK - Published: 2023-12-22 - Publisher: International Monetary Fund

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Turnover (sales) is frequently used in developing countries as a presumptive income tax base, to economize on the costs of tax administration and taxpayer compl
Designing a Tax Administration Reform Strategy
Language: en
Pages: 37
Authors: Ms.Katherine Baer
Categories: Business & Economics
Type: BOOK - Published: 1997-03-01 - Publisher: International Monetary Fund

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Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration
OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations
Language: en
Pages: 170
Authors: OECD
Categories:
Type: BOOK - Published: 2009-10-12 - Publisher: OECD Publishing

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This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the
The Optimal Turnover Threshold and Tax Rate for SMEs
Language: en
Pages: 34
Authors: Feng Wei
Categories: Business & Economics
Type: BOOK - Published: 2019-05-07 - Publisher: International Monetary Fund

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Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a mod