The actuality of this article is determined by the necessity of implementing fiscal simplicity for increasing tax compliance through fiscal education of small business representatives. In many developing and transition countries, micro and small enterprises are the most rapidly growing business segment. Tax compliance attitude within this sector varies significantly because high conformation costs and difficult formalization procedures can determine many small enterprises to operate in the informal economy. Thus tax regulation of small enterprises is crucial in the process of small entrepreneurs fiscal education and tax simplification of SMEs in many countries becomes one of the most efficient instruments. The main research methods were systemic analysis and logic synthesis. The main results obtained in article, as a result of research, are identification, analysis and systematization of foreign countries’ practices in implementing presumptive tax design and elaboration of some recommendations on fiscal simplicity.

Use Of Presumptive Taxation In Facilitating Small Business Tax Compliance

Taxing the informal sector in Uganda, challenges, possibilities and opportunities

An investigation on the appropriateness of prevailing presumptive tax rates in Zimbabwe.

A Dissertation Submitted in Partial Fulfilment of the Requirements for the
Degree of Master of Business Administration Corporate Management (MBA 
(CM)) of Mzumbe University

Challenges facing tax collection from small and Medium taxpayers: a case study of Mwanza tax region

The article analyzes the advantages and disadvantages of Ukraine in the simplified tax system. The possibilities of reform or abolition of the simplified system of taxation, single tax. The new ways of reforming the presumptive taxation of small business in Ukraine. Considered a replacement payment established by the legislation of taxes and duties (mandatory payments) payment of the single tax and simplified forms of accounting and reporting. Analysis of significant distortion mechanism of the tax system and the competitive environment due to the parallel existence of standard and simplified taxation and resolving the issue of rate hikes and the introduction of automatic mechanism of adjustment. The new ways of reforming the simplified tax system for small businesses, including: exemption of certain types of businesses the need of reporting of operating results and the introduction of simplified accounting and reporting; introduction of special tax regimes to value added tax certain types of transactions specific to farms and agricultural cooperatives; use tax on the estimated income and minimum taxes. Asked to create a legal framework for taxation, which would most take into account socio-economic, scientific and technical development of our country, such a tax conditions that are conducive to the development of small business, and pay special attention to the creation of the Tax Code of Ukraine. Significant distortion mechanism of the tax system and the competitive environment due to the parallel existence of standard and simplified taxation and inhibition of growth of economic activity that are entitled to simplified taxation and are not interested in changing their status. Key words: single tax, tax Code, tax system, small business, business, economics.

Pathways reform simplified tax system for small enterprises in Ukraine

The research focused on the evaluation of the effectiveness of Presumptive tax administration on revenue collection. The researchers observed that there is little contribution that is collected from the presumptive tax to an extent that it can act as a stand-alone tax head and as a result Zimbabwe Revenue Authority (ZIMRA) has been missing its revenue targets for the past eight years from 2011 to 2018. A mixed method approach was used to gather data through the use of questionnaires and interviews. A sample size of 50 people was used (25 ZIMRA SCO employees and 25 cottage industry operators that consist of the furniture manufacturer, metal fabrication and upholstery operators). The research findings revealed that the effectiveness of presumptive tax administration was affected by the high tax rates that were imposed by the ministry of finance relative to the income levels that the cottage industry earn on a monthly basis, high levels of corruption and the political interference that occur. The research recommend that the authorities should lower the presumptive tax rates by taking into consideration the general economic environment, include the relevant stakeholders in the setting up of the tax rates for the cottage industry, embark on registering the informal sector operators through mobile units in the areas of operation for the informal sector operators.

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An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018)

Denford

Papers

An Evaluation of the Effectiveness of Presumptive Tax Administration On Revenue Collection By Zimra A Case Study of the Cottage Industry In Harare (2011-2018)