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...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2024
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| Schriftenreihe: | OECD Taxation Working Papers
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| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | 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 selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time |
| Beschreibung: | 1 Online-Ressource (135 Seiten) 21 x 28cm |
| DOI: | 10.1787/58b6103c-en |
Internformat
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Datensatz im Suchindex
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| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/58b6103c-en |
| format | Electronic eBook |
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| indexdate | 2025-02-10T11:06:45Z |
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| language | English |
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| spelling | Mas-Montserrat, Mariona Verfasser aut The design of presumptive tax regimes in selected countries Mariona, Mas-Montserrat, Céline, Colin and Bert, Brys Paris OECD Publishing 2024 1 Online-Ressource (135 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers 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 selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time Taxation Argentina Brazil Colombia Costa Rica France Hungary Italy Mexico South Africa Tunisia Uruguay Colin, Céline ctb Brys, Bert ctb https://doi.org/10.1787/58b6103c-en Verlag kostenfrei Volltext |
| spellingShingle | Mas-Montserrat, Mariona The design of presumptive tax regimes in selected countries Taxation Argentina Brazil Colombia Costa Rica France Hungary Italy Mexico South Africa Tunisia Uruguay |
| title | The design of presumptive tax regimes in selected countries |
| title_auth | The design of presumptive tax regimes in selected countries |
| title_exact_search | The design of presumptive tax regimes in selected countries |
| title_full | The design of presumptive tax regimes in selected countries Mariona, Mas-Montserrat, Céline, Colin and Bert, Brys |
| title_fullStr | The design of presumptive tax regimes in selected countries Mariona, Mas-Montserrat, Céline, Colin and Bert, Brys |
| title_full_unstemmed | The design of presumptive tax regimes in selected countries Mariona, Mas-Montserrat, Céline, Colin and Bert, Brys |
| title_short | The design of presumptive tax regimes in selected countries |
| title_sort | the design of presumptive tax regimes in selected countries |
| topic | Taxation Argentina Brazil Colombia Costa Rica France Hungary Italy Mexico South Africa Tunisia Uruguay |
| topic_facet | Taxation Argentina Brazil Colombia Costa Rica France Hungary Italy Mexico South Africa Tunisia Uruguay |
| url | https://doi.org/10.1787/58b6103c-en |
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