On the use of presumptive income taxes to alleviate the burden of tax compliance
Year of publication: |
2004
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Authors: | Jaramillo H., Christian R. |
Published in: |
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003. - Washington, DC : National Tax Association. - 2004, p. 105-109
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Subject: | Besteuerungsverfahren | Taxation procedure | Optimale Besteuerung | Optimal taxation | Unternehmensbesteuerung | Corporate taxation | KMU | SME | Theorie | Theory |
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