The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the … impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general … nor do they facilitate business growth and migration into the standard tax regime. Although revenue generation is not a …

and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes …. This study examines the level of tax administration burden, not from a monetary perspective but rather from the perspective … of annual hours required to comply with the tax laws. Comparisons are made of the tax administration burden of 29 …