https://www.imf.org/en/publications/fiscal-affairs-department-how-to-notes/issues/2023/06/29/how-to-design-a-presumptive-income-tax-for-micro-and-small-enterprises-533275
How to Design a Presumptive Income Tax for Micro and Small Enterprises
Turnover taxes are prevalent in developing countries as a simple form of presumptive taxation of business income. Such simplified tax regimes can reduce the...
how to designpresumptive income