Corporate income tax – a global analysis

Understanding regional comparisons, how rates have moved over time and how statutory rates differ from the amounts actually paid.

Corporate income tax paid by companies is an important element of the Total Tax Contribution made by companies. Based on the fact pattern of a standard case study company it accounts for 36% of the Total Tax Rate for that company. Calculating these taxes is often complex, varies from country to country, applies a variety of statutory rates and the rate of tax paid is usually different from those statutory rates.

Understanding more fully the impact of corporate income taxes and comparing the systems implemented around the world on a like for like basis is therefore important for governments, business, and the public at large.

This study is unique. It allows a like for like comparison, across 183 economies and is based on research using data collected by the World Bank and IFC from contributors around the world --which include PwC -- for the Paying Taxes 2012 project.

Key findings