Annexes: Part II
- Author: United Nations
- Main Title: Measuring tax transaction costs in small and medium enterprises , pp 167-185
- Publication Date: 8月 2014
- DOI: https://doi.org/10.18356/2daca12b-en
- Language: 英語 スペイン語
The group under study comprised active taxpayers (non-delinquent in the 2012 fiscal period) on 28 February 2013 in the general and simplified tax regimes. It included all taxpayers defined as MSMEs, excluding those termed “large taxpayers” and “large territorial enterprises”.
© 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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