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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Measuring tax transaction costs

Over recent years, many and varied methodologies have been designed to estimate tax transaction costs (TTC). Their main purpose has been to identify which factors create the greatest burden of external costs for the taxpayer and the tax administration in, respectively, complying with and enforcing compliance with the tax system These efforts have also sought to design specific strategies geared to a constant reduction in tax transaction costs.

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