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  • Paying Taxes through the years: Paying Taxes 2016: PwC
    year equivalent to 100 000 trees a year even after accounting for the few countries where business taxes can be filed electronically The most popular reform is reducing corporate income taxes Paying Taxes 2008 Data for Brunei Darussalam Liberia Luxembourg Montenegro were published in the study for the first time Corporate income taxes account for 37 of the Total Tax Rate 26 of the number of hours spent on tax compliance and 12 of the number of tax payments made Paying Taxes 2009 Data for The Bahamas Bahrain and Qatar were published in the study for the first time Central Asia Eastern Europe had the most reforms Since the start of the study 50 of economies have implemented reforms making it easier to pay taxes Paying Taxes 2010 Data for Cyprus and Kosovo were published in the study for the first time World average Total Tax Rate drops below 50 for the first time World average for time to comply drops below 300 hours for the first time The effect of the global financial crisis on tax policy begins to be felt as governments seek to protect revenues Paying Taxes 2011 The economic and financial crisis has caused fiscal constraints for many economies yet many are still choosing to lower tax rates on businesses The highest ever Total Tax Rate of 339 7 is first recorded Paying Taxes 2012 The first year that the introduction of electronic systems became the most popular reform Global average number of payments sub indicator drops below 30 for the first time On average around the world the case study company pays 9 3 taxes and in 31 economies it pays more than 12 taxes Paying Taxes 2013 Data for Barbados and Malta were published in the study for the first time Time to comply

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/paying-taxes-through-the-years.html (2016-02-10)
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  • Key findings: Paying Taxes 2016: PwC
    Taxes and contributions measured include corporate income and other profit taxes social contributions and labour taxes paid by the employer property taxes property transfer taxes dividend tax capital gains tax financial transactions tax waste collection taxes vehicle and road taxes and any other small taxes or fees In the video above you can watch the key findings on how our case study company performed in 2014 You can also read our key findings in your browser The regional picture Reforms continue to be made in Africa while progress is less evident in South America South America now has the highest average time to comply and Total Tax Rate Central Asia Eastern Europe is still the fastest reforming region with a major focus on improving administrative systems All three sub indicators have fallen with the number of payments and time to comply both now below the world average Africa Although the region shows the greatest overall drop in the Total Tax Rate since 2004 it is still a very difficult region in which to pay tax The Total Tax Rate increased this year with time to comply and number of payments decreasing Read our in depth article about Zambia Recent progress on compliance costs but long term tax policy still a challenge authored by Jyoti Mistry from PwC Zambia Asia Pacific Apart from the Middle East it is the region with the lowest average Total Tax Rate All three sub indicators fell slightly in 2014 All are below the global average and have been since the study began While the average time to comply fell in the latest period this is a mix of large reductions in some economies offset by significant increases in others Central America the Caribbean The region experienced the greatest fall in the Total Tax Rate of all the regions for 2014 It remains the region where profit taxes account for the greatest share of the Total Tax Rate Central Asia Eastern Europe Most reformed region since 2004 Since the first edition of Paying Taxes the region has done the most to make tax compliance easier However in 2014 for the first time since the study began the region s Total Tax Rate increased Read our in depth article about Azerbaijan An improved tax system but a more diverse tax base may be needed authored by Movlan Pashayev from PwC Azerbaijan EU EFTA Twenty economies in the region made reforms which affected their Total Tax Rates mostly by small amounts Labour taxes account for a greater share of the Total Tax Rate than in any other region Read our in depth article about Poland The Polish tax system heading in the right direction authored by Tomasz Baranczyk from PwC Poland Middle East Despite a small increase in the Total Tax Rate in 2014 the region is the easiest in which to pay tax It has the lowest Total Tax Rate and time to comply and all of the sub indicators have been very stable since 2004 North

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/key-findings.html (2016-02-10)
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  • Overall ranking and data tables: Paying Taxes 2016: PwC
    Congo Dem Rep 173 54 6 346 52 Congo Rep 182 56 602 50 Costa Rica 80 58 151 9 Côte d Ivoire 176 51 9 270 63 Croatia 38 20 206 19 Cyprus 44 24 4 146 27 Czech Republic 122 50 4 405 8 Denmark 12 24 5 130 10 Djibouti 85 37 6 82 36 Dominica 98 37 117 37 Dominican Republic 77 42 4 316 7 Ecuador 139 33 654 8 Egypt Arab Rep 151 45 392 29 El Salvador 162 38 7 312 53 Equatorial Guinea 175 47 1 492 46 Eritrea 174 83 7 216 30 Estonia 30 49 4 81 8 Ethiopia 113 32 1 306 30 Fiji 108 31 1 195 39 Finland 17 37 9 93 8 France 87 62 7 137 8 Gabon 158 45 7 488 26 Gambia The 177 63 3 326 50 Georgia 40 16 4 362 5 Germany 72 48 8 218 9 Ghana 106 32 7 224 33 Greece 66 49 6 193 8 Grenada 132 45 3 140 42 Guatemala 50 37 5 256 8 Guinea 184 68 3 440 57 Guinea Bissau 152 45 5 208 46 Guyana 117 32 3 256 35 Haiti 143 40 3 184 47 Honduras 155 44 3 224 48 Hong Kong SAR China 4 22 8 74 3 Hungary 95 48 4 277 11 Iceland 36 29 6 140 21 India 157 60 6 243 33 Indonesia 148 29 7 234 54 Iran Islamic Rep 123 44 1 344 20 Iraq 59 27 8 312 14 Ireland 6 25 9 82 9 Israel 103 30 6 235 33 Italy 137 64 8 269 14 Jamaica 146 35 2 358 37 Japan 121 51 3 330 14 Jordan 52 29 5 151 25 Kazakhstan 18 29 2 188 7 Kenya 101 37 1 202 30 Kiribati 23 32 7 156 10 Korea Rep 29 33 2 188 12 Kosovo 67 15 2 155 32 Kuwait 11 13 98 12 Kyrgyz Republic 138 29 225 51 Lao PDR 127 25 3 362 35 Latvia 27 35 9 193 7 Lebanon 45 30 3 183 20 Lesotho 109 13 6 324 32 Liberia 118 47 8 140 33 Libya 160 32 8 889 19 Lithuania 49 42 6 171 11 Luxembourg 21 20 1 55 23 Macedonia FYR 7 12 9 119 7 Madagascar 76 38 1 183 23 Malawi 102 34 5 175 35 Malaysia 31 40 118 13 Maldives 128 30 2 395 30 Mali 149 48 3 270 35 Malta 25 41 3 139 7 Marshall Islands 125 64 8 128 21 Mauritania 187 71 3 734 49 Mauritius 13 22 4 152 8 Mexico 92 51 7 286 6 Micronesia Fed Sts 116 60 5 128 21 Moldova 78 40 2 186 21 Mongolia 91 24 4 148 41 Montenegro 64 21 6 314 17 Morocco 62 49 1 211 6 Mozambique 120 36 1 217 37 Myanmar 84 31 4 188 31 Namibia 93 21

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/overall-ranking-and-data-tables.html (2016-02-10)
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  • Tax policy and administration: Paying Taxes 2016: PwC
    job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Tax policy and administration As well as our analysis of the Paying Taxes sub indicators and reforms this report also takes a look at three different aspects of global tax policy and administration The first considers the role of employment taxes in creating a balanced tax system the second at how good tax systems can help reduce the informal economy and finally we consider how co operation between tax authorities and taxpayers can be improved especially in Africa Uncovering the impact of hidden taxes on employment Dr Andrew Sentance PwC UK s Senior Economic Adviser looks at the burden imposed on employers and employees by labour taxes and the role of employment taxes in a balanced tax system What s the economic impact of taxes on employment income Is it a European problem Is there potential for policy change and tax reform Read the full article here Combatting the shadow economy a taxpayer centric approach Amal Lahrlid and Nicholas O Donovan of PwC s Global Tax Governance team look at the links between tax systems and the informal economy How can the Paying Taxes study be an invaluable source of information to decision makers regarding the informal economy What measures can be taken to combat the informal economy The relevance and sustainability of co operative compliance models for tax in Africa Eelco van der Enden and Kuralay Baisalbayeva from PwC Netherlands address the issues around improving trust and transparency between taxpayers and

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/tax-policy-and-administration.html (2016-02-10)
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  • About the report: Paying Taxes 2016: PwC
    Bank Group incorporating up to eleven years worth of data on tax systems in 189 economies round the world Since the first edition of Paying Taxes and especially following the global financial crisis the media the public and many policymakers have become increasingly interested in how international tax systems operate The study s databank provides a unique insight into how governments around the world choose to tax companies operating in their jurisdictions and the mechanisms by which those taxes are levied While much of the global focus on tax in recent years has been on corporate income taxes it must not be forgotten that the majority of tax revenues and the bulk of compliance time is spent on other taxes and Paying Taxes provides a broad overview that incorporates these other taxes One of the strengths of Paying Taxes is that it provides data on a like for like basis year after year with the fundamentals of the study staying unchanged since the start It looks at a medium sized case study company that is owned and operates entirely domestically For each economy in the study three sub indicators are assessed the costs of all taxes borne by the company the Total Tax Rate the time required to comply with tax obligations and the number of tax payments made Using these components the study continues to provide an objective basis for governments to benchmark their tax systems This year we have also conducted a pilot project into post filing compliance which covers the processes that take place once a tax return has been filed including the paying of tax refunds tax audits and tax appeals Some initial qualitative findings are included in this publication The objectives of the study are to compare tax systems on a like for like basis

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/about-the-report.html (2016-02-10)
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  • Watch our videos: Paying Taxes 2016: PwC
    China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Watch our videos This is the tenth edition of Paying Taxes a unique study from PwC and The World Bank Group incorporating up to eleven years worth of data on tax systems in 189 economies round the world We encourage you to watch our video clips which feature PwC and World Bank commentary about the current tax environment and key trends in tax About the report Current tax environment Key trends Which geographic regions are undertaking more tax reforms How long on average does it takes to our case study company to comply with its taxes What s the average Total Tax Rate Which compliance sub indicators continue to fall Watch our key findings videos of Paying Taxes 2016 to find out PwC s Neville Howlett shares his view on what Paying Taxes doesn t cover and could be useful to look at PwC s Neville Howlett explains what prompted PwC to become involved in the Paying Taxes study PwC s Neville Howlett discusses how and why the survey has evolved over the years PwC s Rick Stamm discusses the challenges that businesses are facing around international tax reform Augusto Lopez Claros Global Indicators and Analysis Director World Bank Group discusses the key messages coming out of the Paying Taxes study PwC s Rick Stamm explains the relevance of the Paying Taxes study in international tax reform PwC s Neville Howlett explains how the Paying Taxes study s results are being used PwC s Rick Stamm discusses the compliance issues that businesses are currently having to deal with Augusto Lopez Claros Global Indicators and Analysis Director World Bank Group

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/watch-our-videos.html (2016-02-10)
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  • Download: Paying Taxes 2016: PwC
    Live events and discussions Strategy Research insights View featured Browse by issue Browse by industry Browse by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Download Download 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 144 pages View in browser Download high resolution report Download previous reports Download by chapter Interested in a specific chapter Use the links below to download it Introduction Foreword Key findings from the Paying Taxes 2016 data What does this publication cover Chapter 1 World Bank Group commentary Recent developments in the Paying Taxes sub indicators Chapter 2 PwC commentary 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 Chapter 3 Tax policy and administration 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 Appendix 1 Methodology and example calculations for each of the Paying Taxes sub indicators Appendix 2 Economy sub indicator results by region

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/download.html (2016-02-10)
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  • Order a printed report: Paying Taxes 2016: PwC
    It usually takes three working days for the report to arrive at your address if you are based in the EMEA region longer if you are based in another region You can download the full report or a specific chapter whilst you wait for your printed report to arrive is a mandatory field Select report Paying Taxes 2016 Paying Taxes 2015 Paying Taxes 2014 First name Last name Regular PwC contact name enter N A if not applicable Job title function Company organisation Email address Telephone Address 1 Address 2 City Province State Postal code ZIP Country territory Please Select Global Afghanistan Albania Algeria Angola Antigua Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Benin Bermuda Bolivia Bonaire Bosnia and Herzegovina Botswana Brasil British Virgin Islands Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Caribbean Cayman Islands Central African Republic Central Americas Central and Eastern Europe Central Asia and Caucasus Chad Channel Islands Chile China Colombia Comoros Congo Brazzaville Congo Dem Rep Costa Rica Côte d Ivoire Croatia Cyprus Czech Republic Denmark Djibouti Dominican Republic Ecuador Egypt El Salvador Equitorial Guinea Eritrea Estonia Ethiopia Fiji Finland France Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Guatemala Guernsey Guinea Guinea Bissau Honduras Hong Kong Hungary Iceland India Indonesia Interaméricas Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kosovo Kuwait Kyrgyzstan Laos Latvia Lebanon Liberia Libya Liechtenstein Lithuania Luxembourg Macau Macedonia Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mexico Middle East Region Moldova Monaco Mongolia Montenegro Morocco Mozambique Myanmar Namibia Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria Norway Oman Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda San Marino Sao Tome and Principe Saudi Arabia Senegal

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/order-a-printed-report.html (2016-02-10)
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