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dc.contributor.authorGetachew, Abis
dc.coverage.spatialEthiopiaen
dc.date.accessioned2019-06-20T15:37:17Z
dc.date.available2019-06-20T15:37:17Z
dc.date.issued2019-06-17
dc.identifier.citationGetachew, A. (2019) Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia, ICTD Research in Brief 43, Brighton, IDSen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14551
dc.description.abstractWhy 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.isoenen
dc.publisherIDSen
dc.relation.ispartofseriesICTD Research in Brief;43
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectEconomic Developmenten
dc.subjectFinanceen
dc.subjectGovernanceen
dc.titleTurnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopiaen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© ICTD 2019en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionVoRen
rioxxterms.funder.projectb404f32e-8ef2-4832-a8f7-b8f34964b5f8en


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