Measuring tax transaction costs in small and medium enterprises
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Measuring tax transaction costs in small and medium enterprises

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).
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Results assessment and TTC reduction You do not have access to this content

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Once a survey has been carried out, officials must identify the characteristics of the information collected in general terms so as to form a preliminary opinion about it. Tables 14a and 14b summarize the response rate by business size.
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