an overview of the development and key design features of simplified, presumptive tax systems designed to encourage the number of small businesses registered for taxation in the region. It also attempts to evaluate the effectiveness of these systems, and finds that though the numbers of businesses
registered for these systems has increased, the tax revenue deriving from them is very small as a proportion of total tax revenue. Nevertheless, these results are preliminary in nature, since in many transition countries the process of developing a stable tax system and a culture of voluntary
compliance has not yet been completed.
- Social performance assessment of microfinance – cost-effective or costly indulgence?
- Value chain financing in agriculture
- Geography and microenterprises: clustering, networking, and knowledge spillovers
- Taking stock: Are graduation or rights-based programmes better for getting children out of poverty?
- Recognizing and supporting working children through microfinance programming