USE OF PRESUMPTIVE TAXATION IN FACILITATING SMALL BUSINESS TAX COMPLIANCE

Victoria Iordachi () and Mariana Rodica Tirlea
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Victoria Iordachi: INCE
Mariana Rodica Tirlea: Dimitrie Cantemir Christian University Bucharest, Romania

Economy and Sociology, 2016, issue 3, 11-19

Abstract: 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.

Keywords: 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 (search for similar items in EconPapers)
JEL-codes: E62 H24 H25 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:aat:journl:302

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