Paying Taxes 2012

The global picture


A fair, sustainable tax system – how can
governments create an environment that
fosters business investment and
economic growth?

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Paying Taxes 2012
Paying Taxes

The compliance burden


Understanding the impact of different
government tax administration practices
on the tax compliance burden for business.

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Paying Taxes
The impact of

VAT compliance on business


This study examines how the time required
for VAT compliance varies in different
countries around the world.

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The impact of VAT compliance on business
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Key findings

Our Paying Taxes study demonstrates again that reform of tax systems around the world is continuing. Improving the tax system for businesses is high on the agenda for governments – but what were the most common reforms?

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Ease of paying taxes rankings

Find out which economies have good results in the Paying Taxes studies