In partnership with the World Bank, the PwC global tax practice's
Paying taxes 2009: The global picture is a unique study which investigates and compares tax regimes in 181 economies worldwide and ranks them according to the relative ease of paying taxes. The report focuses on the number of tax payments made; the time it takes to comply; and the total cost of all taxes borne (the total tax rate) by business in order to determine the overall ease of paying taxes.
Key findings include:
- Thirty-six economies have made it easier to pay taxes; the most popular reforms are reducing corporate income tax rates and introducing electronic filing.
- Corporate income tax is only one of many taxes with which companies must comply.
- Companies make an important tax contribution as employers. Labour taxes and contributions can add significantly to the cost and compliance burden for business; sales taxes also add significantly to the number of hours to comply and the number of payments made.
Paying taxes helps promote constructive dialogue with governments and other interested parties around the world about tax policy, its impact on business, and possible areas for reform.
Publications Search Page
