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comme l’ont noté bickerdyke et lattimore, le gouvernement du commonwealth a mis en oeuvre plusieurs initiatives visant expressément à réduire les coûts de la conformité aux règles fiscales :
as noted by bickerdyke and lattimore, the commonwealth government has implemented a number of initiatives aimed specifically at reducing tax compliance costs:
bickerdyke et lattimore (1997) ont insisté dans leur étude sur le fait que l’énoncé sur l’impact réglementaire devrait comprendre:
bickerdyke and lattimore (1997) emphasized in their study that regulation impact statement (ris) should include:
11 lattimore r., martin b., madge a., milss j. design principles for small business programs and regulations, productivity commission staff research paper, ausinfo, canberra, août 1998.
11 lattimore, r., martin, b., madge, a. and mills, j., (1998), design principles for small business programs and regulations, productivity commission staff research paper, ausinfo, canberra, august.