Iintroduces a practical methodology for the measurement of tax transaction costs (TTCs) in small and medium enterprises. Measuring TTCs is critical to assess reducible costs, as well as to monitor progress towards their actual reduction.
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Iintroduces a practical methodology for the measurement of tax transaction costs (TTCs) in small and medium enterprises. Measuring TTCs is critical to assess reducible costs, as well as to monitor progress towards their actual reduction. This publication analyses the results of the pilot testing of such methodology in two countries in Latin America (Costa Rica and Uruguay).