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A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

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)

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Abstract

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.

Item Type: Article
Subjects: H Social Sciences / társadalomtudományok > HB Economic Theory / közgazdaságtudomány > HB4 Dynamics of the economy / gazdasági folyamatok
H Social Sciences / társadalomtudományok > HG Finance / pénzügy
Depositing User: Andrea Tankó
Date Deposited: 21 Jan 2022 11:02
Last Modified: 21 Jan 2022 11:02
URI: http://real.mtak.hu/id/eprint/136357

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