Paying taxes - The global picture

Payng Taxes The World Bank’s Doing Business Project and PricewaterhouseCoopers LLP are delighted to share with you the results of a survey which has been conducted as part of the World Bank Doing Business report (www.doingbusiness.org/taxes) to look at and compare tax regimes around the world. The results focus on the need for governments to ensure the effectiveness of the tax systems they implement, and for companies to appreciate the benefits of making tax reporting more transparent.

The effectiveness of a tax system relies on well-informed policy decision-making and the ability of businesses to comply with legislation. This publication considers improvements from the perspective of both government and business.

The conclusions are based on the findings of a survey on paying taxes
which looked at the position of a standard modest-sized company in each of 175 countries. The work was carried out by the World Bank during the months of April to July 2006, with the support of PricewaterhouseCoopers LLP in terms of tax technical data and the methodology to be applied for the calculation of total tax rate. The survey represents a significant step forward in facilitating a comparison of the world’s tax regimes. We aim to build on the foundation laid, and to further improve this information in the future.

This publication sets out the results of the survey. It provides commentary by the World Bank and by PricewaterhouseCoopers LLP on the findings and presents some thoughts on the way forward for greater transparency in tax reporting.

We hope you will find this interesting and would welcome your feedback.
World Bank and PricewaterhouseCoopers LLP.

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