The Paying taxes data, produced as part of the World Bank’s Doing Business study, highlights how businesses are affected not only by corporate income taxes, but also by many other taxes. In addition, it shows how the procedural burden of tax compliance impacts companies.

Paying taxes 2008 focuses on three indicators: the number of tax payments made, the time it takes to comply, and the cost of taxes, in order to determine the overall ease of paying taxes.

The study uses the methodology of the PwC Total tax contribution framework, which is designed to help companies identify their true tax contribution, either in a particular country, or on a global basis.