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 |
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University of Miskolc
2021-12-01
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| Series: | Theory, Methodology, Practice |
| Subjects: |
| _version_ | 1797821297763287040 |
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| author | Munyaradzi Duve Daniel P. Schutte |
| author_facet | Munyaradzi Duve Daniel P. Schutte |
| author_sort | Munyaradzi Duve |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-13T09:50:18Z |
| format | Article |
| id | doaj.art-84482843e5ce498798930136d32f91a7 |
| institution | Directory Open Access Journal |
| issn | 1589-3413 2415-9883 |
| language | English |
| last_indexed | 2024-03-13T09:50:18Z |
| publishDate | 2021-12-01 |
| publisher | University of Miskolc |
| record_format | Article |
| series | Theory, Methodology, Practice |
| spelling | doaj.art-84482843e5ce498798930136d32f91a72023-05-24T12:46:20ZengUniversity of MiskolcTheory, Methodology, Practice1589-34132415-98832021-12-011722743https://doi.org/10.18096/TMP.2021.03.03A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries Munyaradzi Duve 0Daniel P. Schutte 1Department of Accounting and Information Systems, Great Zimbabwe UniversitySchool of Accounting Sciences, North-West University, Potchefstroom 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.presumptive tax systemtargeted taxpayersthresholdtimeframetax compliance behaviour |
| spellingShingle | Munyaradzi Duve Daniel P. Schutte A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries Theory, Methodology, Practice presumptive tax system targeted taxpayers threshold timeframe tax compliance behaviour |
| title | A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries |
| title_full | A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries |
| title_fullStr | A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries |
| title_full_unstemmed | A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries |
| title_short | A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries |
| title_sort | critical review of the characteristics of presumptive tax systems in developing countries |
| topic | presumptive tax system targeted taxpayers threshold timeframe tax compliance behaviour |
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