Paying Taxes 2013

Paying Taxes 2013 is a unique study from PwC, World Bank and IFC. Now in its eighth year, the study provides data on tax systems in 185 economies around the world, with an ability to monitor tax reform.

Unique because it generates a set of indicators (the Total Tax Rate, the time to comply and the number of payments) that measure the world’s tax systems from the point of view of a standardised business (using a case study scenario), Paying Taxes also covers the full range of taxes paid in 185 economies by the company, measuring how the business complies with the different tax laws and regulations in each economy. It not only looks at corporate income tax, but at all of the taxes and contributions that a domestic medium-size case study company must pay. Plus, it considers the full impact of all these taxes in terms of both their tax cost and their compliance burden on business.

Paying Taxes 2013 can be useful in:

  • Comparing the business tax systems of economies on a like-for-like basis
  • Benchmarking tax systems within economic and geographical groupings, providing an opportunity to learn from peer group economies
  • Identifying good practices and potential reforms through in-depth comparative analysis
  • Generating robust data on tax systems around the world, including how they have changed, and so helping to inform the development of good tax policy

This is the eighth year that the Paying Taxes indicators have been included in the Doing Business project, which is run by the World Bank Group.