Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately affect female-owned and low-revenue entrepreneurs, there is a lack of empirical analysis examining the tax burden. The presumptive tax in Ethiopia has a complex assessment system, where the tax liabilities are determined according to the activity type...
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INFORMATION
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2024/02/20
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Document de travail de recherche sur les politiques
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WPS10707
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1
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2024/02/20
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Disclosed
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Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia
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