Series: IMF Working Papers
Author(s): Helaway Tadesse , and Günther Taube
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 1996
Keywords: taxation, presumptive taxation, tax liability, tax authorities, tax evasion
Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan...