Presumptive Income Taxation : Administrative, Efficiency, and Equity Aspects /
This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance literat...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
1987.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1987/054 |
| 在線閱讀: | Full text available on IMF |