Tax transaction costs in Costa Rica

- Author: United Nations
- Main Title: Measuring tax transaction costs in small and medium enterprises , pp 125-165
- Publication Date: August 2014
- DOI: https://doi.org/10.18356/e78d65f8-en
- Language: English Spanish
Tax transaction costs (TTC) have two components: administrative costs and compliance costs. Administrative costs are those incurred by the State to administer the tax system, while compliance costs are those incurred by taxpayers to comply with the system.
© United Nations
ISBN (PDF):
9789210570824
Book DOI:
https://doi.org/10.18356/d1e5a3fe-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
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