A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries
  • Metaadatok
Tartalom: http://real.mtak.hu/136357/
Archívum: REAL
Gyűjtemény: Status = Published
Subject = H Social Sciences / társadalomtudományok: HG Finance / pénzügy
Subject = H Social Sciences / társadalomtudományok: HB Economic Theory / közgazdaságtudomány: HB4 Dynamics of the economy / gazdasági folyamatok
Type = Article
Cím:
A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries
Létrehozó:
Duve, Munyaradzi
Schutte, Daniel P.
Kiadó:
University of Miskolc, Faculty of Economics
Dátum:
2021
Téma:
HB4 Dynamics of the economy / gazdasági folyamatok
HG Finance / pénzügy
Tartalmi leírás:
This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.
Nyelv:
magyar
Típus:
Article
NonPeerReviewed
info:eu-repo/semantics/article
Formátum:
text
Azonosító:
Duve, Munyaradzi and Schutte, Daniel P. (2021) A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries. THEORY METHODOLOGY PRACTICE: CLUB OF ECONOMICS IN MISKOLC, 17 (2). pp. 27-43. ISSN 1589-3413 (print); 2415-9883 (online)
Kapcsolat:
doi:10.18096/TMP.2021.03.03