Add to ORKGWhy turnover-based presumptive taxation? The Ethiopian economy is cash-based and dominated by a large number of micro and small businesses. Hence, taxing this sector assists in raising government revenue and increasing the number of taxpaying firms. Turnover-based presumptive taxation provides a regime that simplifies the tax rules for small taxpayers and helps introduce them to the standard tax regime. Summary of ATAP Working Paper 7 by Abis Getachew
This article reviews tax system reform in Ethiopian revenue and custom authority. In order to gather...
Despite the fact that tax is an important stream of revenue for government of any country, there is ...
The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusiness...
At their most general, presumptive taxes seek to use indirect means to assess the liability of a spe...
The objective of this study is to assess the taxpayers’ attitude towards the new tax system as per t...
This study was set out to examine presumptive tax system implementation effectiveness in Hawassa cit...
In attempt to reverse the gap between public revenue and public good spending, many researchers had ...
Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources...
This paper considers the effect of the presumptive tax system characteristics on the tax compliance ...
The objective of this study was to examine taxpayers’ perception towards the excising tax system in ...
In attempt to reverse the gap between public revenue and public good spendings, many researchers had...
tax; compliance; perceptions; attitudes; rates; audit; penalty.This study examines factors that dete...
Ethiopia used income taxes as one of the principal sources of domestic government revenue since the ...
In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated tha...
textabstractLarge informal (hard to tax) sectors are an integral part of the economies of developing...
This article reviews tax system reform in Ethiopian revenue and custom authority. In order to gather...
Despite the fact that tax is an important stream of revenue for government of any country, there is ...
The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusiness...
At their most general, presumptive taxes seek to use indirect means to assess the liability of a spe...
The objective of this study is to assess the taxpayers’ attitude towards the new tax system as per t...
This study was set out to examine presumptive tax system implementation effectiveness in Hawassa cit...
In attempt to reverse the gap between public revenue and public good spending, many researchers had ...
Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources...
This paper considers the effect of the presumptive tax system characteristics on the tax compliance ...
The objective of this study was to examine taxpayers’ perception towards the excising tax system in ...
In attempt to reverse the gap between public revenue and public good spendings, many researchers had...
tax; compliance; perceptions; attitudes; rates; audit; penalty.This study examines factors that dete...
Ethiopia used income taxes as one of the principal sources of domestic government revenue since the ...
In the Ethiopian government five year Growth and Transformation Plan, it has been clearly stated tha...
textabstractLarge informal (hard to tax) sectors are an integral part of the economies of developing...
This article reviews tax system reform in Ethiopian revenue and custom authority. In order to gather...
Despite the fact that tax is an important stream of revenue for government of any country, there is ...
The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusiness...