MENAlib Digital Publications / Estimation of transaction costs during tax collection process

Estimation of transaction costs during tax collection process / Tigran Jrbashyan; Davit Harutyunyan. Washington D.C. : Armenian International Policy Research Group, 2006 ; Halle (Saale) : Universitäts- und Landesbibliothek Sachsen-Anhalt, 2006

Content

Introduction
Methodology for Estimation of Transaction Costs of Tax Collection
Estimation of transaction costs
Administrative costs and efficiency of tax administration
Comparative Statistics
Conclusions and Recommendations
References
Sample selection and questionnaire design