Measuring tax transaction costs in small and medium enterprises

image of 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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General aspects of the Uruguayan tax system

Uruguay, officially known as the Oriental Republic of Uruguay, is located in the eastern part of the Southern Cone. It borders Brazil to the north-east and Argentina to the west, and has coasts on the Atlantic Ocean and the River Plate. It covers 176,000 km and territorially it is the second smallest country in South America after Suriname. It has a population of 3.29 million (National Institute of Statistics (INE) 2012), the tenth largest among the countries of South America.

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