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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 Costa Rican tax system

The Republic of Costa Rica borders Nicaragua to the north and Panama to the south-east. It has a population of 4,652,459 (2013) and covers 51,100 km. It has a Caribbean coast to the east and a Pacific coast to the west. Its maritime boundaries abut those of Colombia, Ecuador, Nicaragua and Panama. Its capital, the political and economic centre, is San José and its official language is Spanish.

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