Paying Taxes 2017, now in its 11th edition, continues to be a unique report from PwC and the World Bank Group. It is the only piece of research which, by using a medium-sized domestic case study company, measures and assesses the ease of paying taxes across 190 economies. This year, for the first time, we look at a fourth sub-indicator that measures two post-filing processes; obtaining a VAT refund and, correcting a corporate income tax return and dealing with any corresponding tax audits.
The ranking for each participating economy is based on the:
|Ease of paying taxes|
|Country||Overall paying taxes ranking||Total tax payments||Time to comply
(number of hours)
|Total tax rate (%)||Post-filing index|