Do governments publish information on tax revenues?

(82% of economies responded to this question).

Ambiguity in a tax system can increase the perception of complexity and uncertainty. Over 50% of contributors to the Paying Taxes study report that they see their tax laws as ambiguous. The chart to the right gives the regional analysis of the responses.

It might be expected that ambiguity in the tax system translates into a higher ranking on the Paying Taxes hours indicator, as more time is required to prepare computations where the legislation is unclear. That is true to a degree. However it should be stressed that the Paying Taxes case study company has relatively simple tax affairs. In addition, the time to comply indicator does not include time spent in dealing with tax authority queries or disputes. There is the potential for lengthy subsequent dialogue with tax authorities in order to agree the tax position where there is a difference of opinion. This all adds up to uncertainty for the business taxpayer.