Measuring tax transaction costs in small and medium enterprises

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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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Tax transaction costs: Country studies of Costa Rica and Uruguay

Costa Rica and Uruguay were the countries of the pilot study. They were chosen from among several Latin American countries and assessed in line with the criteria established in the document that sets out the project’s conceptual framework. These two countries were interested in participating in the pilot phase, and provided various resources that helped take the project to its successful conclusion.

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