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Introduction

This publication is a result of a project, undertaken jointly by the Financing for Development Office (FfDO) of the United Nations Department of Economic and Social Affairs and the Inter-American Center of Tax Administrations (CIAT), aimed at strengthening the capacity of national tax administrations (NTAs) in developing countries in Latin America to measure tax transaction costs (TTCs). The ultimate goal of this project was to support the development of an empirical methodology to assess TTCs, which could assist in identifying possible reforms aimed at reducing these costs.

Related Subject(s): International Trade and Finance
Sustainable Development Goals:
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