World BankInternational Finance CorporationPricewaterhouseCoopers2017-06-132017-06-132012https://hdl.handle.net/10986/27087The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible reforms. The private sector plays an essential role in contributing to economic growth and prosperity. Companies contribute to socio-economic development by employing workers, improving the skills and knowledge base, buying from local suppliers and providing products and services that improve people's lives. They also contribute to government revenues through generating and paying taxes. The paying taxes study is unique because it generates a set of indicators that measure the world's tax systems from the point of view of business and also because it covers the full range of taxes paid in 183 economies, measuring how business complies with the different tax laws and regulations in each economy.en-USCC BY 3.0 IGOACCOUNTINGBARRIERBASIC EDUCATIONBUSINESS CASEBUSINESS ENVIRONMENTBUSINESS INVESTMENTBUSINESS TAXCAPITAL GAINCAPITAL GAINSCAPITAL GAINS TAXCDSCOMPLIANCE COSTCOMPUTER SYSTEMCONSUMPTION TAXCONSUMPTION TAXESCORPORATE INCOME TAXCORPORATE TAXESCOUNTRY TO COUNTRYDEBTDEDUCTIONSDEVELOPING COUNTRIESDEVELOPING COUNTRYDEVELOPING ECONOMIESDIVIDENDDIVIDEND TAXDIVIDENDSECONOMIC DEVELOPMENTEMPLOYMENT TAXESENVIRONMENTAL SUSTAINABILITYENVIRONMENTAL TAXENVIRONMENTAL TAXESEXPENDITUREFINANCE CORPORATIONFIRM PERFORMANCEFORMAL ECONOMYGLOBAL ECONOMYGOVERNMENT BUDGETSGOVERNMENT POLICYGOVERNMENT REVENUEGOVERNMENT REVENUESINCOME LEVELSINFORMAL ECONOMIESINSURANCEINTERNATIONAL DEVELOPMENTINTERNATIONAL FINANCEINVESTINGINVESTMENT CLIMATEJOB CREATIONJURISDICTIONLAND TAXLEGAL FRAMEWORKLEVIESLEVYLOCAL BUSINESSLOCAL BUSINESSESLOCAL GOVERNMENTLOW-INCOME ECONOMIESMACROECONOMIC CONDITIONSMICROENTERPRISESMONETARY FUNDOUTPUTPAYMENT SYSTEMPAYROLL TAXPAYROLL TAXESPENSIONPENSION CONTRIBUTIONPERSONAL INCOMEPERSONAL INCOME TAXPERSONAL INCOME TAXESPOLITICAL STABILITYPOLLUTIONPRIVATE INVESTMENTPRIVATE SECTORPRIVATE SECTOR DEVELOPMENTPROFIT MARGINPROPERTY TAXPROPERTY TAXESPROVINCIAL SALES TAXPROVISIONSPUBLICPUBLIC ECONOMICSPUBLIC GOODSPUBLIC INVESTMENTSPUBLIC SPENDINGREGULATORY FRAMEWORKSALES TAXSALES TAXESSHAREHOLDERSSOCIAL DEVELOPMENTSTAMP DUTIESSTAMP DUTYSTATUTORY TAXSTATUTORY TAX RATESSUSTAINABLE ECONOMIC GROWTHTAXTAX ADMINISTRATIONTAX ASSESSMENTSTAX AUDITTAX AUDITSTAX BASETAX CHANGESTAX CODETAX COLLECTIONTAX COMPLIANCETAX COMPLIANCE COSTSTAX EVASIONTAX LAWTAX LAWSTAX LEGISLATIONTAX LIABILITYTAX OBLIGATIONTAX OBLIGATIONSTAX POLICYTAX RATETAX RATESTAX REFORMTAX REFORMSTAX REGIMETAX REGULATIONSTAX RETURNTAX RETURNSTAX REVENUETAX REVENUESTAX RULESTAX SIMPLIFICATIONTAX SYSTEMTAX SYSTEMSTAX TREATMENTTAXATIONTAXPAYERTAXPAYERSTRANSFER TAXTRANSFER TAXESTRANSITION ECONOMIESVALUE ADDED TAXWITHHOLDING TAXReportWorld Bank10.1596/27087