Presumptive Income Tax and the International Best Practices

Danilkevich M. ()
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Danilkevich M.: The Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 1, 43-52

Abstract: Presumptive income tax collection is a widespread practice in the developing countries and the economies in transition. It is done in order to collect taxes from the taxpayers who pay taxes in accordance with a complicated scheme. The Ukraine, Kazakhstan and Byelorussia charge the taxpayers with such a tax. Russia has at least 4 types of similar taxation schemes. They are: the simplified tax system, a single tax, a gambling business tax, and a patent-based simplified tax system. The goal of the article author is to examine the presumptive tax concept and compare the Russian presumptive tax schemes and the schemes used in some of the CIS countries with the modern international similar tax collection practices.

Keywords: taxation; public finance; SMEs; presumptive income tax; imputed income tax (search for similar items in EconPapers)
Date: 2010
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