Taxation mechanisms based on simplified and indirect evaluation of tax liabilities
Sergey Makedonskiy
The report incorporates a review of practice of application of special tax regimes and methods of indirect evaluation of tax liabilities in different countries. The topic of the report is very relevant for Russia which is faced at present with the necessity to outline positions and come up with solutions in the field of development of the tax system.
The introduction is devoted to description of purpose and scope of application of presumptive taxation, including an overview of some terminology problems. In the first chapter the author dwells upon types and basic methods of presumptive taxation. The second chapter describes major kinds of presumptive taxes on the basis of examples from experience of different countries. The third chapter is devoted to major methods of indirect tax liability assessment. In conclusion the author describes some general problems related to use of the presumptive taxation and shares his findings and reflections about advisability and prospects of applying certain kinds and methods of presumptive taxation in Russia.
Published on 06 Apr 2005
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