USE OF PRESUMPTIVE TAXATION IN FACILITATING SMALL BUSINESS TAX COMPLIANCE

The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives. In many developing and transition countries, micro and small enterprises are the most rapidly growing business segm...

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Bibliographic Details
Main Authors: Victoria IORDACHI, Mariana Rodica TIRLEA
Format: Article
Language:English
Published: National Institute for Economic Research 2016-07-01
Series:Economy and Sociology
Subjects:
Online Access:https://ince.md/uploads/files/1487328629_1.iordachi_victoria_economie_sociologie_3_2016_pag_11-19.pdf