In this paper we examine the re-distributive role played by personal income taxes in
developing countries. We begin with some initial reflections on the re-distributive role of the …

The progressivity of personal income tax in South Africa since 1994 and directions for tax
reform Page 1 39 Southern African Business Review Volume 16 Number 1 2012 The …

Most of the literature on presumptive taxation limits its application to the less-developed
economies. In this paper I argue that presumptive taxes are well entrenched in the modern …

The purpose of the article is to study the topical issues of wealth taxation, which is due to the
established stable trends of growth of welfare of market participants. This study can be …

The Studi di Settore are used by the Italian tax administration to calculate reference revenue
levels for small businesses and provide a kind of cut-off level for tax audits. Recently new …

There are good arguments for an individual income tax on potential income, but a drawback
to such a tax is the significant administrative concern regarding its implementation. This …

The study assessed the efficiency of presumptive tax collection system and the impact of
presumptive tax on the viability of Small and Medium Enterprises, using Bindura commuter …

One of the major obstacles governments face in their efforts to reach equity goals through
income taxation is represented by the various forms of tax dodging. This concern is …