dc.contributor.author | Getachew, Abis | |
dc.coverage.spatial | Ethiopia | en |
dc.date.accessioned | 2019-06-20T15:37:17Z | |
dc.date.available | 2019-06-20T15:37:17Z | |
dc.date.issued | 2019-06-17 | |
dc.identifier.citation | Getachew, A. (2019) Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia, ICTD Research in Brief 43, Brighton, IDS | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14551 | |
dc.description.abstract | Why 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. | en |
dc.language.iso | en | en |
dc.publisher | IDS | en |
dc.relation.ispartofseries | ICTD Research in Brief;43 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ | en |
dc.subject | Economic Development | en |
dc.subject | Finance | en |
dc.subject | Governance | en |
dc.title | Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia | en |
dc.type | Series paper (non-IDS) | en |
dc.rights.holder | © ICTD 2019 | en |
dc.identifier.team | Governance | en |
rioxxterms.version | VoR | en |