Tax payments (number) - Country Ranking

Definition: Tax payments by businesses are the total number of taxes paid by businesses, including electronic filing. The tax is counted as paid once a year even if payments are more frequent.

Source: World Bank, Doing Business project (http://www.doingbusiness.org/).

See also: Thematic map, Time series comparison

Find indicator:
Rank Country Value Year
1 Venezuela 70.00 2017
2 Côte d'Ivoire 63.00 2017
3 Tanzania 60.00 2017
4 Nigeria 59.00 2017
5 Senegal 58.00 2017
6 Antigua and Barbuda 57.00 2017
6 Benin 57.00 2017
8 Central African Republic 56.00 2017
9 Chad 54.00 2017
10 Dem. Rep. Congo 52.00 2017
10 Panama 52.00 2017
12 Zimbabwe 51.00 2017
12 Kyrgyz Republic 51.00 2017
14 Congo 50.00 2017
15 The Gambia 49.00 2017
15 Togo 49.00 2017
17 Honduras 48.00 2017
18 Pakistan 47.00 2017
18 Haiti 47.00 2017
18 Sri Lanka 47.00 2017
21 São Tomé and Principe 46.00 2017
21 Guinea-Bissau 46.00 2017
21 Equatorial Guinea 46.00 2017
24 Burkina Faso 45.00 2017
25 Yemen 44.00 2017
25 Cameroon 44.00 2017
27 Indonesia 43.00 2017
27 Nicaragua 43.00 2017
29 Sudan 42.00 2017
29 Grenada 42.00 2017
29 Bolivia 42.00 2017
32 Niger 41.00 2017
33 Cambodia 40.00 2017
34 St. Kitts and Nevis 39.00 2017
34 Trinidad and Tobago 39.00 2017
36 Fiji 38.00 2017
37 Samoa 37.00 2017
37 Dominica 37.00 2017
37 Mozambique 37.00 2017
40 St. Vincent and the Grenadines 36.00 2017
41 Guyana 35.00 2017
41 Mali 35.00 2017
41 St. Lucia 35.00 2017
41 Lao PDR 35.00 2017
41 Malawi 35.00 2017
41 Albania 35.00 2017
41 Djibouti 35.00 2017
41 Croatia 35.00 2017
49 Nepal 34.00 2017
49 Botswana 34.00 2017
49 Sierra Leone 34.00 2017
49 Solomon Islands 34.00 2017
53 Comoros 33.00 2017
53 Bosnia and Herzegovina 33.00 2017
53 Bangladesh 33.00 2017
53 Israel 33.00 2017
53 Guinea 33.00 2017
53 Liberia 33.00 2017
53 Mauritania 33.00 2017
53 Serbia 33.00 2017
53 Swaziland 33.00 2017
62 Lesotho 32.00 2017
62 Papua New Guinea 32.00 2017
64 Angola 31.00 2017
64 The Bahamas 31.00 2017
64 Ghana 31.00 2017
64 Vanuatu 31.00 2017
64 Myanmar 31.00 2017
64 Uganda 31.00 2017
70 Ethiopia 30.00 2017
70 Tonga 30.00 2017
70 Eritrea 30.00 2017
70 Suriname 30.00 2017
70 Cabo Verde 30.00 2017
75 Seychelles 29.00 2017
75 Barbados 29.00 2017
75 Belize 29.00 2017
75 Egypt 29.00 2017
79 Cyprus 28.00 2017
80 Algeria 27.00 2017
80 Namibia 27.00 2017
82 Gabon 26.00 2017
82 Kenya 26.00 2017
84 Jordan 25.00 2017
84 Burundi 25.00 2017
86 Luxembourg 23.00 2017
86 Madagascar 23.00 2017
88 Thailand 21.00 2017
88 Iceland 21.00 2017
90 Paraguay 20.00 2017
90 Syrian Arab Republic 20.00 2017
90 Iran 20.00 2017
90 Philippines 20.00 2017
90 Uruguay 20.00 2017
90 Lebanon 20.00 2017
96 Afghanistan 19.00 2017
96 Switzerland 19.00 2017
96 Libya 19.00 2017
96 Mongolia 19.00 2017
100 San Marino 18.00 2017
100 Timor-Leste 18.00 2017
100 Bhutan 18.00 2017
100 Montenegro 18.00 2017
104 Puerto Rico 16.00 2017
105 Iraq 15.00 2017
105 Oman 15.00 2017
105 Brunei 15.00 2017
108 Armenia 14.00 2017
108 Bahrain 14.00 2017
108 Italy 14.00 2017
108 Bulgaria 14.00 2017
108 Romania 14.00 2017
108 Japan 14.00 2017
108 Vietnam 14.00 2017
115 India 13.00 2017
116 Austria 12.00 2017
116 Korea 12.00 2017
116 Kuwait 12.00 2017
116 Colombia 12.00 2017
120 Lithuania 11.00 2017
120 Zambia 11.00 2017
120 Belgium 11.00 2017
120 Kiribati 11.00 2017
120 Australia 11.00 2017
120 Turkey 11.00 2017
120 Palau 11.00 2017
120 Hungary 11.00 2017
120 Jamaica 11.00 2017
129 United States 10.60 2017
130 Slovenia 10.00 2017
130 Costa Rica 10.00 2017
130 Uzbekistan 10.00 2017
130 Moldova 10.00 2017
130 Ecuador 10.00 2017
130 Denmark 10.00 2017
136 Brazil 9.60 2017
137 China 9.00 2017
137 Argentina 9.00 2017
137 Spain 9.00 2017
137 France 9.00 2017
137 Ireland 9.00 2017
137 Germany 9.00 2017
137 Netherlands 9.00 2017
137 Tunisia 9.00 2017
137 Peru 9.00 2017
146 Rwanda 8.00 2017
146 Portugal 8.00 2017
146 Estonia 8.00 2017
146 Canada 8.00 2017
146 Czech Republic 8.00 2017
146 Finland 8.00 2017
146 United Kingdom 8.00 2017
146 Mauritius 8.00 2017
146 Malaysia 8.00 2017
146 Greece 8.00 2017
146 Malta 8.00 2017
146 Guatemala 8.00 2017
146 Slovak Republic 8.00 2017
159 Macedonia 7.00 2017
159 New Zealand 7.00 2017
159 South Africa 7.00 2017
159 Belarus 7.00 2017
159 Chile 7.00 2017
159 El Salvador 7.00 2017
159 Kazakhstan 7.00 2017
159 Latvia 7.00 2017
159 Dominican Republic 7.00 2017
159 Russia 7.00 2017
159 Poland 7.00 2017
170 Morocco 6.00 2017
170 Azerbaijan 6.00 2017
170 Tajikistan 6.00 2017
170 Sweden 6.00 2017
170 Mexico 6.00 2017
175 Georgia 5.00 2017
175 Singapore 5.00 2017
175 Ukraine 5.00 2017
178 Qatar 4.00 2017
178 Norway 4.00 2017
178 United Arab Emirates 4.00 2017
181 Saudi Arabia 3.00 2017
181 Hong Kong SAR, China 3.00 2017

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Development Relevance: The total tax rate payable by businesses provides a comprehensive measure of the cost of all the taxes a business bears. It differs from the statutory tax rate, which is the factor applied to the tax base. In computing business tax rates, actual tax payable is divided by commercial profit. Taxes are the main source of revenue for most governments. The sources of tax revenue and their relative contributions are determined by government policy choices about where and how to impose taxes and by changes in the structure of the economy. Tax policy may reflect concerns about distributional effects, economic efficiency (including corrections for externalities), and the practical problems of administering a tax system. There is no ideal level of taxation. But taxes influence incentives and thus the behavior of economic actors and the economy's competitiveness.

Limitations and Exceptions: To make the data comparable across countries, several assumptions are made about businesses. The main assumptions are that they are limited liability companies, they operate in the country's most populous city, they are domestically owned, they perform general industrial or commercial activities, and they have certain levels of start-up capital, employees, and turnover. The Doing Business methodology on business taxes is consistent with the Total Tax Contribution framework developed by PricewaterhouseCoopers (now PwC), which measures the taxes that are borne by companies and that affect their income statements. However, PwC bases its calculation on data from the largest companies in the economy, while Doing Business focuses on a standardized medium-size company.

Statistical Concept and Methodology: The data covering taxes payable by businesses, measure all taxes and contributions that are government mandated (at any level - federal, state, or local), apply to standardized businesses, and have an impact in their income statements. The taxes covered go beyond the definition of a tax for government national accounts (compulsory, unrequited payments to general government) and also measure any imposts that affect business accounts. The main differences are in labor contributions and value added taxes. The data account for government-mandated contributions paid by the employer to a requited private pension fund or workers insurance fund but exclude value added taxes because they do not affect the accounting profits of the business - that is, they are not reflected in the income statement.

Aggregation method: Unweighted average

Periodicity: Annual

General Comments: Data are presented for the survey year instead of publication year.