Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects

ByMilka Casanegra de Jantscher, Vito Tanzi

August 1, 1987

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance literature. In most cases the presumptive approach has been followed for administrative reasons, but this paper argues that more attention should be paid to the efficiency implications of presumptive taxes.

Subject: Income and capital gains taxes, Income tax systems, National accounts, Personal income, Presumptive tax, Revenue administration, Tax administration core functions, Taxes

Keywords: Global, gross sales, Income and capital gains taxes, Income tax systems, net wealth, Personal income, presumption method, presumptions of income, Presumptive tax, public finance, Tax administration core functions, tax department, taxable income, taxpayer compliance, WP

Pages:
21
Volume:
1987
DOI:
https://doi.org/10.5089/9781451969375.001
Issue:
054
Series:
Working Paper No. 1987/054
Stock No:
WPIEA0541987
ISBN:
9781451969375
ISSN:
1018-5941

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