Assuntos Econômicos
The design of presumptive tax regimes in selected countries (Mas-Montserrat et al.)
mar 30, 2024, 11:17 AM 0
The design of presumptive tax regimes in selected countries by Mariona Mas-Montserrat, Céline Colin and Bert Brys published by OECD (2024). Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and…