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Measuring Tax Transaction Costs in Small and Medium Enterprises

  • Author: UN, DESA
  • Publication date: September 2014
  • Page count: 342
  • Language(s) in this book: English
  • Sales number: 14.XVI.2

Available Formats

ISBN: 9789211591071
ISBN: 9789210570824

About the product

This book introduces a practical methodology for the measurement of tax transaction costs (TTCs) in small and medium enterprises. TTCs comprise the administrative costs incurred by Governments to collect taxes, as well as the costs incurred by taxpayers to comply with tax laws. Measuring TTCs is critical to assess reducible costs, as well as to monitor progress towards their actual reduction. This publication analyzes also the results of the pilot testing of such methodology in two countries in Latin America (namely, Costa Rica and Uruguay).