xxii, 320 pages : illustrations ; 23 cm
Formatted Contents Note
Methodology for measuring tax transaction costs in small and medium enterprises Country study: Costa Rica Country study: Uruguay Country studies: Costa Rica and Uruguay, summary.
"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.
Bibliography, etc. Note
Includes bibliographical references (pages 319-320).