Paying Taxes 2015

Paying Taxes 2015 is a unique study by PwC and the World Bank Group. It is the only piece of research which measures the ease of paying taxes across 189 economies by assessing the time required for a case study company to: prepare, file and pay its taxes, the number of taxes that it has to pay, the method of that payment and the total tax liability as a percentage of its commercial profits.

The Paying Taxes data provides an objective basis for governments to initially benchmark their tax systems on a like- for-like basis and a platform for government and business to engage in constructive discussion around tax reform across a broad range of issues.

This year we provide an additional focus on tax administrations and tax compliance using information and views that we collect beyond the three main sub-indicators of the Paying Taxes study.