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.
- Trade-off between outreach and sustainability of microfinance institutions: evidence from sub-Saharan Africa
- What is cocoa sustainability? Mapping stakeholders’ socio-economic, environmental, and commercial constellations of priorities
- Impact assessment of commodity standards: towards inclusive value chains
- Development impact bonds: learning from the Asháninka cocoa and coffee case in Peru
- Value chain development for rural poverty reduction: A reality check and a warning