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