The OECD published a taxation working paper on the design of presumptive tax regimes for small businesses.
---
The design of presumptive tax regimes in selected countries
Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumpti…