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A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

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Source: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation »

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

DOI: http://dx.doi.org/10.5089/9781451843316.001

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...