Paying Taxes 2016

Paying Taxes 2016 is a unique study from PwC and the World Bank Group. The study investigates and compares tax regimes across 189 economies worldwide using a case study company, and ranks them according to the ease of paying taxes.

The study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardised domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere might be relevant for their economy.

Key points

• Recent developments in the Paying Taxes sub-indicators
• The global results
• Comparing the regions
• How has the Paying Taxes picture changed over the ten editions?
• Regional analysis of the sub-indicators
• In-depth country articles
• Uncovering the impact of hidden taxes on employment
• Combatting the shadow economy: a taxpayer-centric approach
• The relevance and sustainability of co-operative compliance models for tax in African countries

Want to know how your economy compares to others around the world? Try out our comparative modeller tool to create your own peer groups from all the economies and regions in the study www.pwc.com/payingtaxesmodeller.