Measuring tax transaction costs in small and medium enterprises in Brazil (CIAT et al.)

Measuring tax transaction costs in small and medium enterprises in Brazil published by CIAT, Receita Federal and SEBRAE (2015).

“Tax transaction costs were equivalent to 1.72 per cent of GDP in Brazil in 2012. Of this total, the tax compliance costs incurred by taxpayers accounted for 1.54 per cent and the administrative costs of the Brazilian Federal Revenue Service (Receita Federal do Brazil, RFB) accounted for 0.19 per cent…”