Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia

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

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc/4.0/