The OECD has published a taxation working paper on the design of presumptive tax regimes.
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The design of presumptive tax regimes
Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual tax…