Measuring tax transaction costs in small and medium enterprises
Contributors: Inter-American Center of Tax Administrations
Publisher: United Nations; CIAT; United Nations Environment Programme
Published: 2014
Place of publication: New York
Language: eng
Number of pages: 320
ISBN-13: 9789211591071
Subjects: Tax administration and procedure; Taxation
Description: "Measuring Tax Transaction Costs in Small and Medium Enterprises is a result of a project, implemented jointly by the Financing for Development Office (FfDO) and the Inter-American Center of Tax Administrations (CIAT), aimed at strengthening the capacity of national tax administrations (NTAs) in developing countries in Latin America to assess tax transaction costs (TTCs). The purpose of this publication is to provide NTAs with a methodology that allows them to identify and measure TTCs for taxpayers and tax institutions, thereby assisting in identifying possible reforms aimed at reducing these costs with a view to fostering greater tax compliance."--Publisher summary.
Notes: Includes bibliographical references (pages 319-320).
Table of contents: title: Methodology for measuring tax transaction costs in small and medium enterprises; title: Country study: Costa Rica; title: Country study: Uruguay; title: Country studies: Costa Rica and Uruguay, summary.