On average, it now takes our case study company 267 hours to comply with its taxes, it makes 27.2 payments and pays an average Total Tax Rate of 44.7%

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Paying Taxes 2013
On average across the eight years of the study the cost of tax, the Total Tax Rate, has fallen by almost 1% for each year; the time to comply has fallen by 54 hours (seven days); and the number of payments has fallen by 6.5


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Paying Taxes 2013
Central Asia and Eastern Europe is the region that has seen the most reform over the eight years of the study, with the largest fall in both time to comply (-200 hours) and number of payments (-22.2)

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Paying Taxes 2013
The study shows that lower tax rates are associated with higher economic growth, but what is higher growth most strongly related to?

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Paying Taxes 2013
How do the top 10
CEO growth markets
compare in paying
taxes?

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Paying Taxes

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Key findings

Governments continue to reform their tax systems despite global economic uncertainty. What are the most common reforms? How have tax systems changed over the last eight years?

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Comparative modeller

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Overall ranking and data

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