European Parliament Library

Measuring Tax Transaction Costs in Small and Medium Enterprises (PDF)

Summary
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)
Language
eng
Physical Description
1 online resource (342 p.), ill
Form Of Item
online
Isbn
9789210570824

Library Locations

  • EP Library Luxembourg

    Rue du Fort Thüngen, Luxembourg, L-1313, LU
    Borrow
  • EP Library Brussels

    60 rue Wiertz, Brussels, B-1047, BE
    Borrow
  • EP Library Strasbourg

    7 Place Adrien Zeller, Allée du Printemps, Strasbourg, F-67070, FR
    Borrow