Measuring tax transaction costs in small and medium enterprises
2014
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TitleMeasuring tax transaction costs in small and medium enterprises
Summary
This publication aims to provide National Tax Administrations with a methodology to identify and measure Tax Transaction Costs for taxpayers and tax institutions, assisting in the identification of possible policy reforms aimed at reducing these costs, while fostering greater tax compliance. The recommendations are based on good practices and build upon the inputs from several developing countries and the pilot implementation of the methodology in Costa Rica and Uruguay. Subsequently, the methodology was also used by tax administrations in Brazil and Chile.
Part 1. Methodology for Measuring Tax Transaction Costs in Small and Medium Enterprises -- Part 2. Country Study: Costa Rica -- Part 3. Country Study: Uruguay -- Part 4. Country Studies: Costa Rica and Uruguay : summary.
Part 1. Methodology for Measuring Tax Transaction Costs in Small and Medium Enterprises -- Part 2. Country Study: Costa Rica -- Part 3. Country Study: Uruguay -- Part 4. Country Studies: Costa Rica and Uruguay : summary.
AuthorsUN. Department of Economic and Social Affairs. Financing for Development Office
Inter-American Center of Tax Administrators
Inter-American Center of Tax Administrators
DateNew York : UN, 2014
Description
xxii, 320 p. : ill., graphs, maps, tables
Notes
Includes bibliographical references.