How many tax authorities are there in your country?

Includes the number of tax authorities at each level: federal, state, municipal/county and the number of states and municipalities.

(99% of the economies responded to this question).

Where there is more than one tax authority and particularly where there is more than one level of tax authority, (i.e. federal, state and local) the rules and regulations governing the various taxes across a number of different taxing levels will inevitably mean that companies have to deal with increased complexity. This will be in terms of the volume of returns that have to be submitted, and the number of payments that have to be made. The simple case study company operates in a single location and does not normally need to consider these additional complexities, but for many companies they will be a reality.

As an example of multiple levels of tax administration, Brazil has a Federal taxing authority and 27 states with tax raising powers, as well as over 5000 tax-raising municipalities. By contrast, in the UK there is one national tax authority responsible for most taxes.