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local_atm Paying Taxes

This topic records 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 and contributions. The most recent round of data collection for the project was completed on June 30, 2017 covering for the Paying Taxes indicator calendar year 2016 (January 1, 2016 – December 31, 2016).

Last year (Doing Business 2017) the scope of data collection was expanded to better understand the overall tax environment in an economy. The questionnaire was expanded to include new questions on post-filing processes: VAT refund and tax audit. The data shows where postfiling processes and practices work efficiently and what drives the differences in the overall tax compliance cost across economies.

The new section covers both the legal framework and the administrative burden on businesses to comply with postfiling processes.  See the methodology for more information.

Other Resources

Business law library -- Our library includes hundreds of laws, including commercial and company laws.

Case studies -- Download Paying Taxes case studies

Thematic report – Download Paying Taxes annual report.

Research papers -- View list of relevant research on paying taxes.

Tax Policy and Administration - View what else the World Bank is doing in this area.