To assess the progress and efficiency of these tax reforms, business entities are periodically surveyed through the IFC Project.
A detailed regular analysis enables reforms to be monitored and clear recommendations to the Government to be prepared; it also reduces the costs to entrepreneurs of complying with the mandatory requirements of tax legislation.
This review includes the results of two business environment surveys, and assessments of tax accounting costs for taxpayers, in 2012 and 2014.
The most economically active entrepreneurs were selected for survey purposes. Farm enterprises have been excluded due to their special tax status, as have entrepreneurs working under the tax patent.