Documents & Reports

Small business tax regimes (English)


Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes...  See More +


  • Coolidge, Jacqueline; Yilmaz, Fatih;
  • 2016/02/01 23:33:04
  • Viewpoint;
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  • 2016/04/21 02:30:38
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  • Small business tax regimes
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