Paying Taxes 2018

In-depth analysis on tax systems in 190 economies

Explore the new edition of Paying Taxes, a unique report by PwC and the World Bank Group

Paying Taxes 2018 report

Now in its 12th edition, Paying Taxes is a unique report from PwC and the World Bank Group which uses a medium-sized domestic case study company to measure and assess the ease of paying taxes across 190 economies. This year we explore how the digital revolution is transforming almost every aspect of paying taxes. We consider the methods companies use to pay their taxes, how tax administrations communicate with taxpayers, how they collect and use data and the ways in which they monitor tax compliance. 

Diving into the data – PwC's Commentary

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Paying Taxes 2018: Key findings
How long, on average, does it take our case study company to comply with its taxes? What's the average Total Tax & Contribution Rate? Which sub-indicators continue to fall?

Explore current and historical tax data

Want to know how your economy compares?

Use our interactive tool to explore tax data from all 13 years of the study.

Paying Taxes data explorer


Access an interactive table that shows the ease of paying taxes ranking and the four sub-indicators results for 190 economies.

Overall ranking and data tables

Country highlights

In these articles PwC tax partners share their insights into some of most important tax developments in their country and region. Value Added Tax (VAT) is currently a hot topic in the Middle East, where it is due to be introduced in the United Arab Emirates and the Kingdom of Saudi Arabia in 2018, and in India where a new Goods and Services Tax was introduced in 2017. In Serbia and Namibia, there are have recently been considerable improvements in digital technology for taxation, but there is still more that could be done. Finally the Chinese tax authority has made significant changes not just to electronic systems for administering taxes, but also to the culture of the tax authority and the way it interacts with taxpayers.

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China

The Chinese State Administration of Taxation (SAT) has been working hard to establish a modern tax administration system. As a result they have introduced wide ranging changes to the structure of the tax system, to the technology used by both taxpayers and the SAT, and to the culture of the SAT. These changes have helped to reduce the time to comply by 75% between 2004 and 2016.  Read more about how the SAT has harnessed technology to optimise taxpayer services.

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Paying Taxes 2018 - Pg 52 of 108; PDF, 6.7mb

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India

India introduced Goods and Services Tax (GST) from 1 July 2017. Prior to the introduction of GST, India had a very complex indirect tax structure with multiple Central and State levies, administered by different authorities and with different tax rates. All these taxes have now been subsumed into a GST levied on the event of ‘supply’ of goods or services. We consider the political, administrative and technological hurdles that had to be faced in the process.

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Paying Taxes 2018 - Pg 54 of 108; PDF, 6.7mb

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The Middle East

Implementing a VAT system across the six Gulf Cooperation Council States in two years is an ambitious undertaking. We look at the progress that has been made to date in introducing laws and regulations and consider the remaining challenges that taxpayers and tax authorities will have to resolve to make the introduction of VAT in the region a success.

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Paying Taxes 2018 - Pg 56 of 108; PDF, 6.7mb

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Namibia

The Namibian Inland Revenue Department migrated to an Integrated Tax Administration System at the end of 2016 and it is anticipated that new functions and reporting capabilities will be afforded by the new system. We consider how this system, along with other advances in technology, could benefit taxpayers, the tax authority and ultimately the growth and development of the economy.

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Paying Taxes 2018 - Pg 58 of 108; PDF, 6.7mb

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Serbia

Between 2013 and 2015 Serbia significantly improved the ease of paying taxes in the country by both simplifying procedures and digitising processes. Since then however the pace of reform has slowed, but there is still much that could be done to further improve the administration of taxes. We look at the progress that has been achieved to date and the steps needed to transform the country’s tax system into a truly modern, taxpayer oriented service.

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Paying Taxes 2018 - Pg 60 of 108; PDF, 6.7mb

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Contact us

Andrew Packman
Global Pharma/LS Tax Leader, PwC UK
Tel: +44 (0)189 552 2104
Email

Neville Howlett
Director, External Relations, Tax, PwC UK
Tel: +44 (0)207 212 7964
Email

Tom Dane
Senior Manager, Tax Transparency and Total Tax Contribution, PwC UK
Tel: +44 20 7804 7712
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