Religious countries Compared by Economy > Entrepreneurship > Paying Taxes > Index ranking

DEFINITION: Doing Business records the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. Taxes are measured at all levels of government and include the corporate income tax, the personal income tax withheld by the company, the value added tax or sales tax, property taxes, property transfer taxes, the dividend tax, the capital gains tax, the financial transactions tax, waste collection taxes and vehicle and road taxes. To measure the tax paid by a standardized business and the complexity of a country’s tax law, a case study is prepared with a set of financial statements and assumptions about transactions made over the year. Experts in each country compute the taxes owed for their jurisdiction based on the standardized case facts. Information on the frequency of filing, audits and other costs of compliance is also compiled. The project is developed and implemented in cooperation with PricewaterhouseCoopers. NOTE: This is a ranking derived from several indicators, 1 being the best (ranked first). The higher the number on this graph, the lower their overall ranking. Invert this graph by clicking on 'Amount' at the top. Consult source for details on methodology.


1 Colombia 148 2005
2 Armenia 147 2005
3 Cameroon 142 2005
4 Brazil 140 2005
5 Uzbekistan 134 2005
6 Peru 133 2005
7 Georgia 131 2005
8 Pakistan 127 2005
9 Romania 116 2005
10 Poland 106 2005
11 India 103 2005
12 Kenya 100 2005
13 Nigeria 91 2005
14 Ghana 90 2005
15 Moldova 89 2005
16 Tunisia 64 2005
17 Fiji 41 2005
18 Malaysia 19 2005
19 Afghanistan 7 2005
20 Saudi Arabia 5 2005
21 Iraq 3 2005


Religious countries Compared by Economy > Entrepreneurship > Paying Taxes > Index ranking


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