OECD Taxation Working Paper ‘The Design of Presumptive Tax Regimes’ published
On February 14, 2023, the OECD Taxation Working Paper ‘The Design of Presumptive Tax Regimes’ has been released. Authors of the working paper are Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys. Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes ...