A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Miskolc
2021-12-01
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| Series: | Theory, Methodology, Practice |
| Subjects: |