Academic Journal
USE OF PRESUMPTIVE TAXATION IN FACILITATING SMALL BUSINESS TAX COMPLIANCE
| العنوان: | USE OF PRESUMPTIVE TAXATION IN FACILITATING SMALL BUSINESS TAX COMPLIANCE |
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| المؤلفون: | Victoria IORDACHI, Mariana Rodica TIRLEA |
| المصدر: | Economy and Sociology, Vol 3, Iss 3, Pp 11-19 (2016) |
| بيانات النشر: | National Institute for Economic Research, 2016. |
| سنة النشر: | 2016 |
| المجموعة: | LCC:Social Sciences LCC:Sociology (General) |
| مصطلحات موضوعية: | Tax Card System, patent tax, the fixed-rate tax of low tax-bracket, small business tax, micro-entreprise tax, presumptive taxation, simplified tax regime, turnover, lump-sum patents., Social Sciences, Sociology (General), HM401-1281 |
| الوصف: | The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives. In many developing and transition countries, micro and small enterprises are the most rapidly growing business segment. Tax compliance attitude within this sector varies significantly because high conformation costs and difficult formalization procedures can determine many small enterprises to operate in the informal economy. Thus tax regulation of small enterprises is crucial in the process of small entrepreneurs fiscal education and tax simplification of SMEs in many countries becomes one of the most efficient instruments. The main research methods were systemic analysis and logic synthesis. The main results obtained in article, as a result of research, are identification, analysis and systematization of foreign countries’ practices in implementing presumptive tax design and elaboration of some recommendations on fiscal simplicity. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 1857-4130 |
| Relation: | https://ince.md/uploads/files/1487328629_1.iordachi_victoria_economie_sociologie_3_2016_pag_11-19.pdf; https://doaj.org/toc/1857-4130 |
| URL الوصول: | https://doaj.org/article/62f5e04bc702416c865d3b3fbe0d08c6 |
| رقم الانضمام: | edsdoj.62f5e04bc702416c865d3b3fbe0d08c6 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 18574130 |
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