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 perceived as too complex for microenterprises in countries with high illiteracy levels. Very simple fixed tax regimes not requiring any books or records tend to be overly popular but prone to abuse...
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2016/02/01
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Viewpoint
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104359
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1
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1
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2016/04/21
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Disclosed
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Small business tax regimes
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fixed tax
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Citation
Coolidge,Jacqueline; Yilmaz,Fatih.
Small business tax regimes (English). Viewpoint|note no. 349 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/331931468179662817