PP019
Analítico de Periódico
P59_7
P59_7
MARTINS, António
Tax reform and simplified tax regimes for small businesses : the case of a developing country / António Martins
Revista de finanças públicas e direito fiscal, Coimbra, a.3n.1(Primavera2010), p.113-129
Estante nº 23.
PME, REGIME MAIS FAVORÁVEL, REFORMA FISCAL
Tax simplification for small businesses is an often stated goal of tax reform. If, at a conceptual level, several methods can be devised, at the implementation level due attention must be paid to the practical design of any method. This text discusses the case of a developing country trying to reach the informal sector with a simplified tax regime and the questions raised by its design.