A form of assessing tax liability using indirect methods such as income reconstruction or by applying base-line taxation across the entire tax base. Presumptive methods of taxation are thought to be effective in reducing tax avoidance as well as equalizing the distribution of the tax burden.
Related information about presumptive taxation:
- Chapter 12: Presumptive Taxation - IMF
Presumptive taxation involves the use of indirect means to ascertain tax liability, which differ from the usual rules based on the taxpayer's accounts.1 The term ...
- What is presumptive taxation? definition and meaning
Definition of presumptive taxation: A form of assessing tax liability using indirect methods such as income reconstruction or by applying base-line taxation across ...
- Presumptive Taxation Law & Legal Definition
Presumptive Taxation is a concept of taxation according to which income tax is based on "average" income instead of actual income. Presumptive taxation ...
- Cost-Benefit Analysis of Presumptive Taxation
Downloadable (with restrictions)! Most of the literature on presumptive taxation limits its application to the less-developed economies. In this paper I argue that ...
- On the Redistributive Properties of Presumptive Taxation
Downloadable! Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations ...
- EconPapers: Cost-Benefit Analysis of Presumptive Taxation
Nov 3, 2012 ... By Shlomo Yitzhaki; Abstract: Most of the literature on presumptive taxation limits its application to the less-developed economies. In this paper ...
- Narrowing the Tax Gap Through Presumptive Taxation by Kyle - SSRN
Mar 11, 2010 ... This Article highlights the primary tax enforcement problem in the United States, that of noncompliant small and medium-sized businesses ...
- Cost Benefit Analysis of Presumptive Taxation by Shlomo Yitzhaki ...
Apr 12, 2007 ... Most of the literature on presumptive taxation limits its application to the less- developed economies. In this paper I argue that presumptive taxes ...