A major problem of sales taxation is how to treat small firms artisans, producers, independent contractors,
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A major problem of sales taxation is how to treat “small” firms – artisans, producers, independent contractors, itinerant vendors, small shops, owners of two- or three-family homes, family farms, and so on. Can they be “exempt” from filing tax returns without destroying or seriously distorting the tax base? What possible practical solutions can you identify?
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Treating small firms in a sales taxation system requires a balanced approach Here are some possible practical solutions Threshold Exemptions Set a thr...View the full answer
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Related Book For 
Value Added Tax A Comparative Approach
ISBN: 9780521616560
1st Edition
Authors: Alan Schenk, Oliver Oldman
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