This topic addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures the administrative burden in paying taxes. The most recent round of data collection for the project was completed on June 1, 2015 covering for the Paying Taxes indicator calendar year 2014 (January 1, 2014 – December 31, 2014). This year the scope of data collection has been expanded to better understand the overall tax environment in an economy. The questionnaire was expanded to include new questions on three post-filing processes: VAT refund, tax audit and administrative tax appeal. Overall, 32 new questions were added, most of which focus on the legal framework governing postfiling processes and the administrative burden on businesses for complying with these processes. Read the methodology.
Use the tabs to view Paying Taxes data and analysis, reform summaries, frequent questions and related resources. Click on economy name for detailed information. Click on column headers to sort.