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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.

Doing Business Reforms

ENHANCING TAX COMPLIANCE SYSTEMS

Properly developed, effective taxation systems are crucial for a well-functioning society. In most economies, taxes are the main source of revenue to fund public spending on education, health care, public transport, infrastructure and social programs, among others. Tax policy is one of the most contentious areas of public policy. A large body of theoretical and empirical work examines the effects of high tax rates and complex fiscal systems. Although determining the optimal tax system can be challenging because context matters when economies want to maximize their welfare, there is less uncertainty—from both theoretical and empirical perspectives— about the distortionary effects of high taxes and cumbersome tax systems. A good tax system should ensure that taxes are proportionate and certain (not arbitrary) and that the method of paying taxes is convenient to taxpayers. Lastly, taxes should be easy to administer and collect.

El Salvador made the greatest advances in tax payment systems in 2016/17. Following regulatory changes, all companies are now required to submit their tax returns electronically. Electronic payments are now used by a majority of companies in El Salvador for profit taxes, value added taxes and labor taxes, including mandatory contributions. The tax administration also moved to a different assessment criteria for selecting companies for a tax audit, with its focus now primarily on larger companies. Low-risk companies and small businesses would not be selected for a tax audit in the case of an underpayment or self-reporting an error in the corporate income tax return.

The most common feature of reforms in the area of paying taxes over the past year was the implementation or enhancement of electronic filing and payment systems. Besides El Salvador, 16 other economies—Botswana, Brunei Darussalam, India, Indonesia, Kenya, Lithuania, Maldives, Morocco, New Zealand, the Philippines, Rwanda, Saudi Arabia, Uruguay, Uzbekistan, Vietnam and Zambia—introduced or enhanced systems for filing and paying taxes online. India eased tax compliance on businesses by implementing an online platform for the electronic payment of the Employee Provident Fund and introducing administrative measures to ease corporate income tax compliance.

The use of electronic tax filing and payment systems has increased substantially since 2006, with the most notable progress in the economies of Europe and Central Asia. Sub-Saharan Africa remains the region with the smallest share of economies using electronic filing or payments. However, in 2016 the use of online systems for filing and payment of taxes resulted in efficiency gains in several economies in the region, including Botswana, Kenya, Rwanda and Zambia. Angola, Mauritania, Senegal and Togo are improving their systems to enable taxpayers to shift from manual to online filing of tax returns in the near future.

Other economies directed efforts at reducing the financial burden of taxes on businesses and keeping tax rates at a reasonable level to encourage private sector development. With the objective of promoting more stable employment conditions, Italy exempted employers from social security contributions for a maximum of 36 months for hires with open-ended contracts from January 1, 2015 to December 31, 2015. Japan reduced the corporate income tax rate at the national level from 25.5% to 23.9% for tax years beginning on or after April 1, 2015. The Bahamas reduced the rate of stamp duty on land sales from 10% in 2015 to 2.5% in 2016.

Paying Taxes reforms by economy DB2008-DB2018

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

Afghanistan

DB 2017: Afghanistan made paying taxes more costly by increasing the business receipts tax rate.

DB 2008: Afghanistan made paying taxes more difficult for companies by increasing the payment frequency for business receipt taxes from annual to quarterly.

Albania

DB 2017: Albania made paying taxes easier by introducing an online system for filing and paying taxes.

DB 2015: Albania made paying taxes more costly for companies by increasing the corporate income tax rate.

DB 2014: Albania made paying taxes easier by allowing corporate income tax to be paid quarterly.

DB 2013: Albania made paying taxes easier for companies by abolishing the vehicle tax and encouraging electronic filing for taxes.

DB 2011: Albania made it easier and less costly for companies to pay taxes by amending several laws, reducing social security contributions and introducing electronic filing and payment.

DB 2009: Albania made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2008: Albania made paying taxes less costly for companies by reducing the corporate income tax rate.

Algeria

DB 2017: Algeria made paying taxes less costly by decreasing the tax on professional activities rate. The introduction of advanced accounting systems also made paying taxes easier.

DB 2010: Algeria made paying taxes less costly for companies by reducing the corporate income tax rate for tourism, construction and public works, and the production of goods.

Angola

DB 2017: Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax.

DB 2016: Angola made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2010: Angola made paying taxes easier for companies by introducing mandatory electronic filing for social security contributions for those with more than 20 employees.

Antigua and Barbuda

DB 2009: Antigua and Barbuda made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2008: Antigua and Barbuda made paying taxes more complicated for companies by introducing a value added tax—though it also introduced a formal tax return form for filing corporate income taxes.

Argentina

DB 2017: Argentina made paying taxes less costly by increasing the threshold for the 5% turnover tax. Argentina also made paying taxes easier by introducing improvements to the online portal for filing taxes.

DB 2009: Argentina made paying taxes easier for companies by encouraging payment of property and vehicle taxes once a year (rather than every other month).

Armenia

DB 2014: Armenia made paying taxes easier by merging the employee and employer social contributions and individual income tax into one unified income tax.

DB 2012: Armenia made tax compliance easier for firms by reducing the number of payments for social security contributions and corporate income, property and land taxes and by introducing mandatory electronic filing and payment for major taxes.

Australia

DB 2010: Australia made paying taxes easier for companies by abolishing the stamp duty on contracts.

Azerbaijan

DB 2017: Azerbaijan made paying taxes easier by abolishing vehicle tax for residents.

DB 2015: Azerbaijan made paying taxes easier for companies by introducing an electronic system for filing and paying social insurance contributions.

DB 2011: A revision of Azerbaijan’s tax code lowered several tax rates, including the profit tax rate, and simplified the process of paying corporate income tax and value added tax.

DB 2009: Azerbaijan made paying taxes easier for companies by introducing an online filing and payment system with advanced accounting software and providing computer stations for users without computer facilities.

DB 2008: Azerbaijan made paying taxes easier and less costly for companies by introducing electronic filing and payment and by reducing the corporate income tax rate.

Bahamas, The

DB 2018: The Bahamas made paying taxes less costly by decreasing the stamp duty on the sale of land.

DB 2017: The Bahamas made paying taxes more complicated by introducing a value added tax.

DB 2016: The Bahamas made paying taxes less costly for companies by reducing the business license tax—though it also raised the wage ceiling used in calculating social security contributions.

Bahrain

DB 2018: Bahrain made paying taxes more complicated by introducing a new health care contribution borne by the employer.

Bangladesh

DB 2017: Bangladesh made paying taxes more complicated for companies by increasing the time it takes to prepare VAT and corporate income tax returns. This reform applies to both Chittagong and Dhaka.

DB 2016: Bangladesh made paying taxes less costly for companies by reducing the corporate income tax rate. This reform applies to both Chittagong and Dhaka.

DB 2010: Bangladesh made paying taxes less costly for companies by reducing the corporate income tax rate—though it also increased the capital gains tax rate.

DB 2008: Bangladesh made paying taxes more costly for companies by increasing the corporate income tax rate.

Barbados

DB 2018: Barbados made paying taxes more difficult by introducing a new national social responsibility levy of 2% on the value of products before VAT.

DB 2016: Barbados made paying taxes more costly for companies by raising the ceiling for social security contributions and introducing a new municipal solid waste tax.

Belarus

DB 2015: Belarus made paying taxes easier for companies by introducing an electronic system for filing and paying contributions for the obligatory insurance for work accidents—and by simplifying the filing requirements for corporate income tax and VAT. On the other hand, it increased the ecological tax rate and made bad debt provisions nondeductible for purposes of the corporate income tax.

DB 2013: Belarus made paying taxes easier and less costly for companies by reducing the profit tax rate and encouraging the use of electronic filing and payment systems.

DB 2012: Belarus abolished several taxes, including turnover and sales taxes, and simplified compliance with corporate income, value added and other taxes by reducing the frequency of filings and payments and facilitating electronic filing and payment.

DB 2011: Reductions in the turnover tax, social security contributions and the base for property taxes along with continued efforts to encourage electronic filing made it easier and less costly for companies in Belarus to pay taxes.

DB 2010: Belarus made paying taxes easier and less costly for companies by encouraging the use of electronic systems, reducing the number of payments for the property tax, adjusting the ecological tax rates and lowering turnover tax rates.

DB 2009: Belarus made paying taxes easier and less costly for companies by amending the simplified tax system for small businesses and by abolishing certain taxes paid by employers.

Belgium

DB 2018: Belgium made paying taxes less costly by reducing the social security contributions rates paid by employers.

DB 2010: Belgium made paying taxes easier for companies by making electronic filing mandatory for medium-size businesses.

Belize

DB 2012: Belize made paying taxes easier for firms by improving electronic filing and payment for social security contributions, an option now used by the majority of taxpayers.

Benin

DB 2010: Benin made paying taxes less costly for companies by reducing the corporate income and payroll tax rates.

Bolivia

DB 2012: Bolivia raised social security contribution rates for employers.

Bosnia and Herzegovina

DB 2017: Bosnia and Herzegovina made paying taxes easier by abolishing the tourist community fee.

DB 2014: Bosnia and Herzegovina introduced a penalty for failure to employ the required minimum number of people with disabilities—though it also temporarily abolished the forestry tax.

DB 2013: Bosnia and Herzegovina eased the administrative burden of filing and paying social security contributions by implementing electronic filing and payment systems.

DB 2011: Bosnia and Herzegovina simplified its labor tax processes, reduced employer contribution rates for social security and abolished its payroll tax.

DB 2009: Bosnia and Herzegovina made paying taxes easier and less costly for companies by reducing the corporate income tax rate, exempting profit distributions (including dividends) from taxes and allowing tax losses to be carried forward for 5 years.

Botswana

DB 2018: Botswana made paying taxes easier by establishing an online system for filing and paying taxes.

DB 2013: Botswana made paying taxes more costly for companies by increasing the profit tax rate.

DB 2009: Botswana made paying taxes more difficult for companies by introducing a training levy to be paid monthly.

Brazil

DB 2010: Brazil made paying taxes less costly for companies by abolishing the tax on check transactions.

Brunei Darussalam

DB 2018: Brunei Darussalam made paying taxes easier by introducing an online system for filing and paying labor contributions.

DB 2017: Brunei Darussalam made paying taxes easier by fully implementing an electronic system for filing and paying corporate income tax.

DB 2016: Brunei Darussalam made paying taxes easier and less costly for companies by merging contributions for the Employee Provident Fund and the Supplemental Pension Fund and increasing the capital allowance for industrial buildings. In addition, it reduced the corporate income tax rate, though it also abolished the partial exemption of income and introduced a flat rate.

DB 2015: Brunei Darussalam made paying taxes easier for companies by allowing joint filing and payment of supplemental contributory pension and employee provident fund contributions and by introducing an online system for paying these 2 contributions.

DB 2013: Brunei Darussalam made paying taxes less costly for companies by reducing the profit tax rate.

DB 2011: Brunei Darussalam reduced the corporate income tax rate from 23.5% to 22% while also introducing a lower tax rate for small businesses, ranging from 5.5% to 11%.

DB 2010: Brunei Darussalam made paying taxes less costly for companies by reducing the corporate income tax rate.

Bulgaria

DB 2011: Bulgaria reduced employer contribution rates for social security.

DB 2009: Bulgaria made paying taxes easier for companies by introducing new corporate income and value added tax laws, abolishing the requirement for an additional annual value added tax return and reducing the employer share of social security contributions.

DB 2008: Bulgaria made paying taxes easier and less costly for companies by encouraging electronic filing and payment and by reducing the corporate income tax rate and employers’ social security contribution rate.

Burkina Faso

DB 2014: Burkina Faso made paying taxes easier for companies by abolishing the separate capital gains tax on real estate properties.

DB 2011: Burkina Faso reduced the statutory tax rate and the number of taxes for business and introduced simpler, uniform compliance procedures.

DB 2009: Burkina Faso made paying taxes less costly for companies by reducing the corporate income tax rate as well as the dividend and property transfer tax rates.

Burundi

DB 2017: Burundi made paying taxes easier by introducing a new tax return and eliminating the personalized VAT declaration form.

DB 2014: Burundi made paying taxes less costly for companies by reducing corporate income tax rate.

DB 2012: Burundi made paying taxes easier for companies by reducing the payment frequency for social security contributions from monthly to quarterly.

DB 2011: Burundi made paying taxes simpler by replacing the transactions tax with a value added tax.

Cabo Verde

DB 2011: Cape Verde abolished the stamp duties on sales and checks.

DB 2010: Cape Verde made paying taxes less costly for companies by reducing the corporate income tax rate.

Cambodia

DB 2013: Cambodia introduced a new tax on immovable property.

DB 2010: Cambodia made paying taxes more costly for companies by introducing a social security contribution based on employees’ average monthly wage.

Cameroon

DB 2017: Cameroon made paying taxes more costly by increasing the minimum tax rate for companies.

DB 2010: To encourage business start-ups, Cameroon exempted new businesses from the business license tax for their first 2 years of existence.

Canada

DB 2012: Canada made paying taxes easier and less costly for companies by reducing profit tax rates, eliminating the Ontario capital tax and harmonizing sales taxes.

DB 2011: Canada harmonized the Ontario and federal tax returns and reduced the corporate and employee tax rates.

DB 2009: Canada made paying taxes less costly for companies by lowering the general corporate income tax rate, introducing accelerated depreciation for various assets and reducing the goods and service tax rate and the small-business tax rate.

Chad

DB 2011: Chad increased taxes on business through changes to its social security contribution rates.

Chile

DB 2016: Chile made paying taxes more costly for companies by increasing the corporate income tax rate.

China

DB 2018: China made paying taxes easier by introducing several measures for easing compliance.

DB 2016: China made paying taxes less costly for companies in Shanghai by reducing the social security contribution rate.

DB 2015: China made paying taxes easier for companies by enhancing the electronic system for filing and paying taxes and adopting new communication channels within its taxpayer service, changes applying to both Beijing and Shanghai. In addition, China made paying taxes less costly for companies in Shanghai by reducing the social security contribution rate.

DB 2011: China’s new corporate income tax law unified the tax regimes for domestic and foreign enterprises and clarified the calculation of taxable income for corporate income tax purposes.

DB 2009: China made paying taxes easier and less costly for companies by unifying the criteria and accounting methods for tax deductions and by reducing the corporate income tax rate.

Colombia

DB 2016: Colombia made paying taxes less costly for companies by reducing the payroll tax rate and introducing exemptions for health care contributions paid by employers.

DB 2015: Colombia made paying taxes more complicated for companies by introducing a new profit tax (CREE), though it also reduced the corporate income tax rate and payroll taxes.

DB 2012: Colombia eased the administrative burden of paying taxes for firms by establishing mandatory electronic filing and payment for some of the major taxes.

DB 2010: Colombia made paying taxes easier and less costly for companies by introducing electronic filing and payment and reducing some payments.

DB 2009: Colombia made paying taxes easier for companies by integrating and unifying electronic forms for tax payments and making electronic payment mandatory for companies with more than 30 employees.

DB 2008: Colombia made paying taxes easier for companies through the diffusion of electronic facilities—though it also increased employers’ social security contribution rate.

Congo, Dem. Rep.

DB 2016: The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social security contribution paid by employers, though it subsequently reduced the rate of the contribution.

DB 2015: The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue.

DB 2014: The Democratic Republic of Congo made paying taxes more costly for companies by increasing the employers' social security contribution rate.

DB 2012: The Democratic Republic of Congo made paying taxes easier for firms by replacing the sales tax with a value added tax.

DB 2010: The Democratic Republic of Congo made paying taxes more costly for companies by raising the sales tax rate.

Congo, Rep.

DB 2015: The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by abolishing the tax on the rental value of business premises and the tax on company-owned cars.

DB 2014: The Republic of Congo made paying taxes easier and less costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value.

DB 2011: The Republic of Congo reduced its corporate income tax rate from 38% to 36% in 2010.

Costa Rica

DB 2016: Costa Rica made paying taxes easier for companies by promoting the use of its electronic filing and payment system for corporate income tax and general sales tax.

DB 2015: Costa Rica made paying taxes easier for companies by implementing an electronic system for filing corporate income tax and VAT.

DB 2013: Costa Rica made paying taxes easier for companies by implementing electronic payment for municipal taxes—though it also introduced a registration flat tax.

DB 2012: In Costa Rica online payment of social security contributions is now widespread and used by the majority of taxpayers.

Côte d'Ivoire

DB 2014: Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses.

DB 2012: Côte d’Ivoire eliminated a tax on firms, the contribution for national reconstruction (contribution pour la reconstruction nationale).

DB 2011: Côte d’Ivoire made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2009: Côte d’Ivoire made paying taxes easier for companies by revising the real estate tax on developed land and reducing the corporate income tax rate.

DB 2008: Côte d’Ivoire made paying taxes less costly for companies by reducing tax rates on corporate income and on insurance contracts.

Croatia

DB 2017: Croatia made paying taxes more complicated by introducing a radio and television fee, and eliminating the reduction of the Chamber of Economy fee for new companies.

DB 2015: Croatia made paying taxes more complicated for companies by raising the health insurance contribution rate, increasing the Croatian Chamber of Commerce fees and introducing more detailed filing requirements for VAT. On the other hand, it abolished the contribution to the Croatian Chamber of Commerce.

DB 2014: Croatia made paying taxes easier for companies by introducing an electronic system for social security contributions and by reducing the rates for the forest and Chamber of Commerce contributions.

DB 2013: Croatia made paying taxes less costly for companies by reducing the health insurance contribution rate.

DB 2011: Croatia made paying taxes more difficult and costly for companies by introducting a tourist fee.

DB 2009: Croatia made paying taxes easier for companies by encouraging online filing.

Cyprus

DB 2018: Cyprus made paying taxes more difficult by increasing the frequency and number of VAT audits, including in cases of VAT cash refund requests. At the same time, Paying Taxes was made less costly following the introduction of notional interest tax deductible expenses and an increase in the discount rate on immovable property.

DB 2017: Cyprus made paying taxes easier by introducing improvements to its internal processes and to the electronic tax filing system. Cyprus also made paying taxes less costly by increasing the discount rate applied on immovable property tax.

DB 2016: Cyprus made paying taxes easier for companies by facilitating online payment of corporate income tax. At the same time, Cyprus raised the contribution rate for social insurance paid by employers, lowered the tax brackets for the social contribution fund, raised the rate on interest income and increased the vehicle tax.

DB 2015: Cyprus made paying taxes easier for companies by reducing the number of provisional tax installments for corporate income tax.

DB 2013: Cyprus made paying taxes more costly for companies by increasing the special defense contribution rate on interest income and introducing a private sector special contribution and a fixed annual fee for companies registered in Cyprus. At the same time, it simplified tax compliance by introducing electronic filing for corporate income tax.

Czech Republic

DB 2018: The Czech Republic made paying taxes more complicated by introducing new requirements for filing VAT control statements.

DB 2013: The Czech Republic made paying taxes faster for companies by promoting the use of electronic facilities.

DB 2012: The Czech Republic revised its tax legislation to simplify provisions relating to administrative procedures and relationships between tax authorities and taxpayers.

DB 2011: The Czech Republic simplified its labor tax processes and reduced employer contribution rates for social security.

DB 2010: The Czech Republic made paying taxes easier for companies by making electronic filing mandatory for all taxes and introducing a single tax institution and unified filing.

DB 2009: The Czech Republic made paying taxes less costly for companies by reducing the corporate income tax rate.

Denmark

DB 2009: Denmark made paying taxes less costly for companies by reducing the corporate income tax rate.

Djibouti

DB 2010: Djibouti made paying taxes more complicated for companies by introducing a value added tax on the supply of goods and services.

Dominica

DB 2017: Dominica made paying taxes less costly by reducing the corporate income tax rate.

Dominican Republic

DB 2018: The Dominican Republic made paying taxes costlier by decreasing the inflation rate.

DB 2017: The Dominican Republic made paying taxes less costly by decreasing the corporate income tax rate.

DB 2013: The Dominican Republic increased the corporate income tax rate.

DB 2009: The Dominican Republic made paying taxes less costly as well as easier for companies by reducing the corporate income tax rate; abolishing several taxes, including the stamp duty; and fully implementing online filing and payment, now used by most taxpayers.

DB 2008: The Dominican Republic made paying taxes more costly for companies by increasing employers’ social security contribution rate.

Ecuador

DB 2018: Ecuador made paying taxes more difficult by introducing a new solidarity contribution paid by employers and employees through withheld salary contributors.

Egypt, Arab Rep.

DB 2014: Egypt made paying taxes more costly for companies by increasing the corporate income tax rate.

El Salvador

DB 2018: El Salvador made paying taxes easier by implementing an online platform for filing and payment of taxes, and by moving to risk-based audit assessment selection system focusing more on larger companies.

DB 2017: El Salvador made paying taxes easier by encouraging the use of the electronic system for filing taxes.

DB 2014: El Salvador made paying taxes more costly for companies by increasing the corporate income tax rate.

DB 2013: El Salvador introduced an alternative minimum tax.

Equatorial Guinea

DB 2017: Equatorial Guinea made paying taxes more costly by increasing the minimum tax.

Estonia

DB 2012: In Estonia a municipal sales tax introduced in Tallinn made paying taxes costlier for firms, though a later parliamentary measure abolished local sales taxes effective January 1, 2012.

DB 2011: Estonia increased the unemployment insurance contribution rate.

Ethiopia

DB 2013: Ethiopia introduced a social insurance contribution.

Fiji

DB 2014: Fiji made paying taxes more complicated for companies by transferring the fringe benefit tax liability from employees to employers and by limiting the deductibility of mandatory contributions.

DB 2013: Fiji made paying taxes less costly for companies by reducing the profit tax rate. At the same time, Fiji introduced capital gains tax.

DB 2010: Fiji made paying taxes less costly for companies by reducing the corporate income tax rate—though it also imposed a road user levy on all vehicles.

Finland

DB 2016: Finland made paying taxes less costly for companies by reducing the corporate income tax rate—though it also increased the total rate for social security contributions paid by employers and reduced the allowed deductible amount for owners’ expenses.

DB 2012: Finland simplified reporting and payment for the value added tax and labor tax.

DB 2010: Finland made paying taxes easier and less costly for companies by extending electronic filing and reducing employers’ social security contribution rates.

France

DB 2018: France made paying taxes less costly by lowering rates for social security and training contributions.

DB 2016: France made paying taxes less costly for companies by introducing a credit against corporate income tax and reducing labor tax rates paid by employers.

DB 2009: France made paying taxes easier for companies by changing the effective rates for social security and payroll taxes and by making electronic filing mandatory for social security contributions by companies liable for more than €800,000 in such contributions.

Gabon

DB 2016: Gabon made paying taxes more costly for companies by reducing the depreciation rates for some types of fixed assets.

DB 2015: Gabon made paying taxes easier for companies by introducing an electronic system for filing and paying VAT.

DB 2014: Gabon made paying taxes less costly for companies by reducing the corporate income tax rate.

Gambia, The

DB 2016: The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate.

DB 2014: The Gambia made paying taxes easier for companies by replacing the sales tax with a value added tax.

DB 2012: The Gambia reduced the minimum turnover tax and corporate income tax rates.

Georgia

DB 2017: Georgia made paying taxes easier by abolishing additional annex to corporate income tax returns and by improving the efficiency of the online system used for filing VAT returns.

DB 2013: Georgia made paying taxes easier for companies by enhancing the use of electronic systems and providing more services to taxpayers.

DB 2012: Georgia made paying taxes easier for firms by simplifying the reporting for value added tax and introducing electronic filing and payment of taxes.

DB 2009: Georgia made paying taxes less costly for companies by reducing the corporate income tax rate and abolishing the social tax.

Germany

DB 2013: Germany made paying taxes more convenient for companies by canceling ELENA procedures and implementing electronic filing and payment system for most taxes.

DB 2009: Germany made paying taxes less costly for companies by reducing the corporate income and trade tax rates and by introducing straight-line depreciation for fixed assets and low-value asset write-offs below a certain threshold.

Greece

DB 2017: Greece made paying taxes more costly by increasing the corporate income tax rate.

DB 2016: Greece made paying taxes less costly for companies by reducing the rates for social security contributions paid by employers, making insurance premiums fully tax deductible and lowering property tax rates. At the same time, it defined entertainment expenses as nondeductible, reduced the depreciation rates for some types of fixed assets and increased the tax on interest income.

DB 2014: Greece made paying taxes more costly for companies by increasing the corporate income tax rate—though it also reduced the employers’ contribution rate to the social security fund.

DB 2012: Greece reduced its corporate income tax rate.

DB 2009: Greece made paying taxes easier for companies by introducing electronic payment systems for the social security tax.

DB 2008: Greece made paying taxes less costly for companies by reducing the corporate income tax rate.

Grenada

DB 2018: Grenada made paying taxes more costly by increasing stamp tax rates.

Guatemala

DB 2017: Guatemala made paying taxes less costly by reducing the rate of corporate income tax.

DB 2016: Guatemala made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2015: Guatemala made paying taxes easier and less costly for companies by enhancing the electronic system for filing and paying corporate income tax and VAT and by reducing the capital gains and corporate income tax rates. On the other hand, it also made paying taxes more complicated by introducing a new form for capital gains tax.

DB 2014: Guatemala made paying taxes easier for companies by introducing a new electronic filing and payment system.

DB 2010: Guatemala made paying taxes easier for companies by expanding the category of businesses for which electronic filing and payment of value added and corporate income tax is mandatory and by extending the electronic system to most banks.

Guyana

DB 2014: Guyana made paying taxes easier for companies by reducing the corporate income tax rate.

Haiti

DB 2018: Haiti made paying taxes costlier by increasing the rate for the business license tax.

Honduras

DB 2016: Honduras made paying taxes more costly for companies by introducing an alternative minimum income tax.

DB 2012: Honduras made paying taxes costlier for firms by raising the solidarity tax rate.

DB 2009: Honduras made paying taxes easier for companies by encouraging electronic filing and payment.

Hong Kong SAR, China

DB 2016: Hong Kong SAR, China, made paying taxes easier and less costly for companies by simplifying compliance with the mandatory provident fund obligations and increasing the allowance for profit tax. At the same time, it increased the maximum contribution to the mandatory provident fund and reduced the property tax waiver.

DB 2011: Hong Kong SAR (China) abolished the fuel tax on diesel.

Hungary

DB 2017: Hungary made paying taxes less costly for small and medium-sized businesses by allowing additional deduction for new acquisitions of land and buildings.

DB 2015: Hungary made paying taxes easier and less costly for companies by abolishing the special tax that had been temporarily introduced in 2010 and by reducing the vehicle tax rate.

DB 2013: Hungary made paying taxes easier for companies by abolishing the community tax. At the same time, Hungary increased health insurance contributions paid by the employer.

DB 2012: Hungary made paying taxes costlier for firms by introducing a sector-specific surtax

DB 2011: Hungary simplified taxes and tax bases.

DB 2008: Hungary made paying taxes more costly for companies by increasing the health insurance contribution rate.

Iceland

DB 2014: Iceland made paying taxes easier for companies by reducing employers’ social security contribution rate and abolishing the weight distance tax—though it also introduced a new rehabilitation fund contribution.

DB 2013: Iceland increased the corporate income tax rate.

DB 2012: Iceland made paying taxes easier and less costly for firms by abolishing a tax.

DB 2011: Iceland increased the corporate income tax rate from 15% to 18% and raised social security and pension contribution rates.

DB 2010: Iceland made paying taxes less costly for companies by reducing the corporate income tax rate.

India

DB 2018: India made paying taxes easier by making payment of EPF mandatory electronically and introducing a set of administrative measures easing compliance with corporate income tax. This reform applies to both Delhi and Mumbai.

DB 2017: India made paying taxes easier by introducing an electronic system for paying employee state insurance contributions. This reform applies to both Mumbai and Delhi.

DB 2012: India eased the administrative burden of paying taxes for firms by introducing mandatory electronic filing and payment for value added tax.

DB 2011: India reduced the administrative burden of paying taxes by abolishing the fringe benefit tax and improving electronic payment.

Indonesia

DB 2018: Indonesia made paying taxes easier by promoting the online filing of taxes and by lowering the rate for capital gains tax. Indonesia also increased the ceiling used in the calculation of health care contribution. These reforms apply to both Jakarta and Surabaya.

DB 2017: Indonesia made paying taxes easier by introducing an online system for filing and paying health contributions. Indonesia also made paying taxes more costly by levying a new pension contribution at a rate of 2% paid by employers. These reforms apply to both Jakarta and Surabaya.

DB 2016: Indonesia made paying taxes easier and less costly for companies by introducing an online system for paying social security contributions and by reducing both the rate paid by employers and the ceiling for the contributions. This reform applies to both Jakarta and Surabaya.

DB 2015: Indonesia made paying taxes less costly for companies by reducing employers’ health insurance contribution rate. This reform applies to both Jakarta and Surabaya.

DB 2011: Indonesia reduced its corporate income tax rate.

DB 2010: Indonesia made paying taxes less costly for companies by reducing the top corporate income tax rate.

DB 2008: Indonesia made paying taxes easier for companies by simplifying filing requirements and encouraging the use of electronic systems.

Iran, Islamic Rep.

DB 2010: The Islamic Republic of Iran made paying taxes easier for companies by converting the sales tax into value added tax.

Ireland

DB 2016: Ireland made paying taxes more costly and complicated for companies by increasing landfill levies and by requiring additional financial statements to be submitted with the income tax return.

Israel

DB 2016: Israel made paying taxes more costly for companies by increasing the corporate income tax rate, the rate for social security contributions paid by employers for the upper wage bracket and municipal taxes.

DB 2015: Israel made paying taxes more costly for companies by increasing the profit tax rate.

DB 2010: Israel made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2008: Israel made paying taxes less costly for companies by reducing the corporate income tax rate and abolishing the stamp duty.

Italy

DB 2018: Italy made paying taxes less costly by temporarily exempting employers from social security contributions. Italy also made paying taxes easier by abolishing the VAT communication form.

DB 2017: Italy made paying taxes easier by allowing full cost of labor to be deductible for regional tax on productive activities (IRAP) purposes, as well as updating coefficients used for calculation of tax on real estate (IMU) and municipal service tax (TASI). Furthermore, electronic system for preparing and paying labor taxes was improved.

DB 2009: Italy made paying taxes less costly for companies by reducing the corporate income tax (IRES) rate and the regional tax on productive activities (IRAP) rate.

Jamaica

DB 2017: Jamaica made paying taxes less costly by increasing tax depreciation rates and the initial capital allowance for assets acquired on or after January 1, 2014. Furthermore, companies incorporated for less than 24 months are exempted from paying the minimum business tax. Jamaica also made paying taxes easier by implementing an electronic system for filing of corporate income tax, VAT and social contributions.

DB 2016: Jamaica made paying taxes easier and less costly for companies by encouraging taxpayers to pay their taxes online, introducing an employment tax credit and increasing the depreciation rate for industrial buildings. At the same time, Jamaica introduced a minimum business tax, raised the contribution rate for the national insurance scheme paid by employers and increased the rates for stamp duty, the property tax, the property transfer tax and the education tax.

DB 2015: Jamaica made paying taxes more costly for companies by introducing a new minimum business tax.

DB 2014: Jamaica made paying taxes less costly for companies by reducing the corporate income tax rate—though it also increased vehicle and asset taxes.

DB 2013: Jamaica made paying taxes easier for companies by allowing joint filing and payment of all social security contributions.

Japan

DB 2018: Japan made paying taxes less costly by reducing the statutory rate for corporate income tax and rates for other taxes including mandatory labor contributions. This reforms apply to Osaka and Tokyo.

DB 2017: Japan made paying taxes easier by disclosing the technical specifications of the eTax platform and allowing the upload of additional information in comma separated value (CSV) format. The restoration surtax was also abolished. However, a local corporation tax was introduced and the rates of special local corporation tax, inhabitants tax and enterprise tax were raised. Welfare pension premiums were also raised. These reforms apply to both Tokyo and Osaka. However, the rate for health insurance contributions paid by employers was reduced only in Osaka.

DB 2013: Japan made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a restoration surtax for a 3-year period.

Jordan

DB 2017: Jordan made paying taxes less costly by increasing the depreciation rates for some fixed assets.

DB 2011: Jordan abolished certain taxes and made it possible to file income and sales tax returns electronically.

DB 2010: Jordan made paying taxes easier for companies by introducing an online filing and payment system and simplifying tax forms.

Kazakhstan

DB 2015: Kazakhstan made paying taxes more complicated for companies by introducing a mandatory contribution to the National Chamber of Entrepreneurs and by increasing the vehicle and environmental taxes.

DB 2010: Kazakhstan made paying taxes less costly for companies by reducing social tax rates and the corporate income tax rate.

DB 2008: Kazakhstan lowered the sanctions imposed on companies for late payment of taxes.

Kenya

DB 2018: Kenya made paying taxes easier by implementing an online platform, iTax, for filing and paying corporate income tax and the standards levy.

DB 2015: Kenya made paying taxes more costly for companies by increasing employers’ social security contribution rate.

DB 2013: Kenya made paying taxes faster for companies by enhancing electronic filing systems.

DB 2011: Kenya increased the administrative burden of paying taxes by requiring quarterly filing of payroll taxes.

Kiribati

DB 2015: Kiribati made paying taxes more complicated for companies by introducing VAT.

Korea, Rep.

DB 2016: The Republic of Korea made paying taxes more complicated and costly for companies by requiring separate filing and payment of the local income tax and by increasing the rates for unemployment insurance and national health insurance paid by employers.

DB 2013: Korea made paying taxes less costly for companies by reducing the profit tax rate.

DB 2012: Korea eased the administrative burden of paying taxes for firms by merging several taxes, allowing 4 labor taxes and contributions to be paid jointly and continuing to increase the use of the online tax payment system.

DB 2010: Korea accelerated its corporate income tax reduction program, shortening it from 5 years to 3.

Kosovo

DB 2017: Kosovo made paying taxes easier by introducing an online system for filing and paying VAT and social security contributions, and it made paying taxes less costly by allowing more types of expenses to be deducted for the calculation of corporate income tax.

DB 2016: Kosovo made paying taxes easier for companies by abolishing the annual business license fee.

DB 2010: Kosovo made paying taxes less costly for companies by reducing the corporate income tax rate.

Kyrgyz Republic

DB 2012: The Kyrgyz Republic made paying taxes costlier for firms by introducing a real estate tax, though it also reduced the sales tax rate.

DB 2010: The Kyrgyz Republic made paying taxes less costly for companies by reducing the rates of several taxes, including the corporate income tax.

DB 2008: The Kyrgyz Republic made paying taxes less costly for companies by reducing the corporate income tax rate and abolishing social security contributions.

Lao PDR

DB 2014: Lao PDR made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a new property transfer tax.

DB 2013: Lao PDR made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2011: Lao PDR replaced the business turnover tax with a new value added tax.

DB 2010: Lao PDR made paying taxes easier for companies by consolidating several taxes into one improved form and improving the lodgment process and staffing at the tax office.

Latvia

DB 2017: Latvia made paying taxes less complicated by improving its online systems for filing corporate income tax return and mandatory labor contributions.

DB 2016: Latvia made paying taxes more complicated for companies by eliminating the possibility of deducting bad debt provisions. On the other hand, Latvia reduced the rate for social security contributions paid by employers.

DB 2015: Latvia made paying taxes easier for companies by simplifying the VAT return, enhancing the electronic system for filing corporate income tax returns and reducing employers’ social security contribution rate.

Lebanon

DB 2010: Lebanon made paying taxes easier for companies by eliminating the requirement to obtain permission to use accelerated depreciation and by introducing electronic payment.

Lesotho

DB 2008: Lesotho made paying taxes easier and less costly for companies by encouraging the use of electronic filing and payment systems and by reducing the corporate income tax rate.

Liberia

DB 2016: Liberia made paying taxes more complicated for companies by introducing a minimum corporate income tax.

DB 2013: Liberia made paying taxes easier for companies by reducing the profit tax rate and abolishing the turnover tax.

Lithuania

DB 2018: Lithuania made paying taxes easier by introducing electronic system for filing and paying VAT, CIT and social security contributions. On the other hand, the environmental tax was increased.

DB 2011: Lithuania reduced corporate tax rates.

DB 2010: Lithuania made paying taxes more costly for companies by increasing the corporate income tax rate.

Macedonia, FYR

DB 2014: FYR Macedonia made paying taxes easier for companies by encouraging the use of electronic filing and payment systems for corporate income and value added taxes.

DB 2011: FYR Macedonia lowered tax costs for businesses by requiring that corporate income tax be paid only on distributed profits.

DB 2010: FYR Macedonia made paying taxes easier and less costly for companies by clarifying social security payments and reducing employers’ social security contribution rates.

DB 2009: FYR Macedonia made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2008: FYR Macedonia made paying taxes easier and less costly for companies by introducing electronic filing and payment systems and by reducing the corporate income tax rate.

Madagascar

DB 2014: Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online system for value added tax declarations and by reducing the corporate income tax rate.

DB 2011: Madagascar continued to reduce corporate tax rates.

DB 2009: Madagascar made paying taxes easier and less costly for companies by abolishing the capital gains tax and several other taxes and reducing the corporate income tax rate—though it also increased the value added tax rate.

Malawi

DB 2013: Malawi introduced a mandatory pension contribution for companies.

DB 2010: Malawi made paying taxes less time consuming for companies by encouraging the use of electronic systems.

Malaysia

DB 2017: Malaysia made paying taxes easier by introducing an online system for filing and paying the Goods and Services Tax (GST) while also making it is more complex by replacing sales tax with GST.

DB 2016: Malaysia made paying taxes easier and less costly for companies by making electronic filing mandatory and reducing the property tax rate. At the same time, it also increased the capital gains tax.

DB 2012: Malaysia made paying taxes costlier for firms by reintroducing the real estate capital gains tax—but also made tax compliance easier by improving electronic systems and the availability of software.

DB 2009: Malaysia made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2008: Malaysia made paying taxes easier for companies by encouraging electronic filing and payment.

Maldives

DB 2018: Maldives made paying taxes easier by introducing an online system for filing and paying taxes.

DB 2016: Maldives made paying taxes easier for companies by introducing more payment counters at the tax authority and express counters at peak periods. At the same time, Maldives introduced additional disclosure requirements for filing corporate income tax returns.

DB 2014: Maldives made paying taxes easier for companies by introducing electronic filing systems for corporate income tax, sales tax and pension contributions.

DB 2013: Maldives introduced a goods and service tax, a business profit tax and additional social contributions.

Mali

DB 2013: Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes.

Malta

DB 2017: Malta made paying taxes more costly by replacing the capital gains tax with a property transfer tax, increasing the maximum social security contribution paid by employers.

Mauritania

DB 2018: Mauritania made paying taxes easier by allowing for quarterly filing and payment of social security (CNSS) contributions.

DB 2017: Mauritania made paying taxes easier by reducing the frequency of both tax filing and payment of social security contributions.

DB 2014: Mauritania made paying taxes more costly for companies by introducing a new health insurance contribution for employers that is levied on gross salaries.

Mauritius

DB 2011: Mauritius introduced a new corporate social responsibility tax.

DB 2008: Mauritius made paying taxes less costly for companies by reducing the corporate income tax rate.

Mexico

DB 2016: Mexico made paying taxes easier for companies by abolishing the business flat tax—though it also made paying taxes more costly by allowing only a portion of salaries to be deductible. These changes apply to both Mexico City and Monterrey. In addition, the payroll tax rate paid by employers was increased for Mexico City.

DB 2012: Mexico continued to ease the administrative burden of paying taxes for firms by ending the requirement to file a yearly value added tax return and reduced filing requirements for other taxes

DB 2011: Mexico increased taxes on companies by raising several tax rates, including the corporate income tax and the rate on cash deposits. At the same time, the administrative burden was reduced slightly with more options for online payment and increased use of accounting software.

DB 2010: Mexico made paying taxes easier for companies by introducing electronic payment systems for payroll, property and social security taxes.

DB 2009: Mexico made paying taxes less costly for companies by abolishing the asset tax—though it also made it more difficult by introducing a new flat tax, a new withholding tax on cash deposit interest and new reporting rules for value added tax.

DB 2008: Mexico made paying taxes less costly for companies by reducing the corporate income tax rate.

Moldova

DB 2017: Moldova made paying taxes easier by eliminating a requirement to submit social security documents in hard copy. However, Moldova also made paying taxes more costly by raising rates for road tax, environmental levy and health insurance contributions paid by employers.

DB 2015: Moldova made paying taxes easier for companies by introducing an electronic system for filing and paying social security contributions. On the other hand, it increased the minimum salary used for calculating the environmental tax liability. Furthermore, Moldova increased the employers’ health insurance contribution rate and introduced new filing requirements for VAT.

DB 2014: Moldova made paying taxes easier for companies by introducing an electronic filing and payment system for the value added tax, corporate income tax, land improvement tax and tax on immovable property.

DB 2013: Moldova made paying taxes more costly for companies by reintroducing the corporate income tax—but also made tax compliance easier by encouraging electronic filing and payment.

DB 2011: Moldova reduced employer contribution rates for social security.

DB 2010: Moldova made paying taxes less costly for companies by reducing employers’ social security contribution rate.

DB 2008: Moldova made paying taxes less costly for companies by reducing the corporate income tax rate.

Mongolia

DB 2018: Mongolia made paying taxes more burdensome by not allowing input VAT incurred on a business capital expenditure to be deducted as input credit.

DB 2017: Mongolia made paying taxes easier by introducing an electronic system for filing and payment of taxes.

DB 2015: Mongolia made paying taxes easier for companies by introducing an electronic system for filing corporate income tax, VAT and social security contributions.

DB 2009: Mongolia made paying taxes less costly for companies by reducing employers’ social insurance contribution rate.

DB 2008: Mongolia made paying taxes easier and less costly for companies by revising the tax code and reducing the profit tax rate.

Montenegro

DB 2017: Montenegro made paying taxes less costly by reducing the personal income tax rate. Montenegro made paying taxes easier by providing an electronic system for filing and paying VAT. At the same time, Montenegro made paying taxes more costly by increasing the health contribution rate paid by employers.

DB 2016: Montenegro made paying taxes easier for companies by introducing an electronic system for filing and paying labor taxes—though it also extended the application of the “crisis tax” for an indefinite period on income exceeding €720 a month.

DB 2012: Montenegro made paying taxes easier and less costly for firms by abolishing a tax, reducing the social security contribution rate and merging several returns into a single unified one.

DB 2011: An amendment to Montenegro’s corporate income tax law removed the obligation for advance payments and abolished the construction land charge.

DB 2010: Montenegro made paying taxes less costly for companies by reducing the corporate income tax rate and employers’ social security contribution rates.

Morocco

DB 2018: Morocco made paying taxes easier by improving the online system for filing and paying taxes.

DB 2016: Morocco made paying taxes easier for companies by improving the electronic platform for filing and paying corporate income tax, VAT and labor taxes. On the other hand, Morocco increased the rate of the social charge paid by employers.

DB 2014: Morocco made paying taxes easier for companies by increasing the use of the electronic filing and payment system for social security contributions.

DB 2012: Morocco eased the administrative burden of paying taxes for firms by enhancing electronic filing and payment of the corporate income tax and value added tax.

DB 2009: Morocco made paying taxes less costly for companies by reducing the corporate income tax rate, exempting gains made from the sale of certain buildings from the capital gains tax and abolishing fixed registration duty rates on deeds—though it also increased the tax rates on insurance contracts.

Mozambique

DB 2016: Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social security contributions and by increasing the depreciation rate for copying machines.

DB 2009: Mozambique made paying taxes easier for companies by introducing a new corporate income tax code with a simplified scheme for those with annual revenues of up to 2.5 million meticais, a new value added tax act with a simplified scheme for smaller companies (those with revenues between 750,000 and 2.5 million meticais) and electronic tax forms for social security taxes.

Myanmar

DB 2016: Myanmar made paying taxes more costly and complicated for companies by increasing the rate paid by employers and ceiling for social security contributions, requiring additional documents for commercial tax returns and introducing quarterly preparation, filing and payment of corporate income tax. At the same time, Myanmar increased the rate of allowable depreciation.

DB 2014: Myanmar made paying taxes less costly for companies by reducing the corporate income tax rate.

Namibia

DB 2015: Namibia made paying taxes more complicated for companies by introducing a new vocational education and training levy.

Netherlands

DB 2017: The Netherlands made paying taxes less costly by lowering the rates paid by employers for health insurance contributions, special unemployment insurance, unemployment insurance and real estate taxes. The Netherlands also made paying taxes easier by improving the online system for paying corporate income tax. However, the Netherlands made paying taxes more costly by increasing the rates for disablement insurance contribution paid by employers, polder board tax and motor tax.

DB 2016: The Netherlands made paying taxes more costly for companies by increasing employer-paid labor contributions as well as road taxes, property taxes and polder board taxes.

DB 2011: The Netherlands reduced the frequency of filing and paying value added taxes from monthly to quarterly and allowed small entities to use their annual accounts as the basis for computing their corporate income tax.

DB 2008: The Netherlands made paying taxes less costly for companies by reducing the corporate income tax rate, social security contribution rates and the rates of several other taxes.

New Zealand

DB 2018: New Zealand made paying taxes easier by improving the online portal for filing and paying general sales tax.

DB 2017: New Zealand made paying taxes easier by abolishing the cheque levy. New Zealand made paying less costly by decreasing the rate of accident compensation levy paid by employers. At the same time, New Zealand made paying taxes more costly by raising property tax and road user levy rates.

DB 2012: New Zealand reduced its corporate income tax rate and fringe benefit tax rate.

DB 2009: New Zealand made paying taxes less costly for companies by reducing the corporate income tax rate.

Nicaragua

DB 2012: Nicaragua made paying taxes easier for companies by promoting electronic filing and payment of the major taxes, an option now used by the majority of taxpayers.

DB 2011: Nicaragua increased taxes on firms by raising social security contribution rates and introducing a 10% withholding tax on the gross interest accrued from deposits. It also improved electronic payment of taxes through bank transfer.

Niger

DB 2011: Niger reduced its corporate income tax rate.

DB 2010: Niger made paying taxes easier for companies by eliminating the tax on interest.

DB 2008: Niger made paying taxes more difficult for companies by introducing an advertising tax.

Nigeria

DB 2018: Nigeria made paying taxes easier by introducing new channels for payment of taxes and mandating taxpayers to file tax returns at the nearest "Federal Inland Revenue Service (FIRS)" office. This reform applies to both Kano and Lagos.

DB 2013: Nigeria introduced a new compulsory labor contribution paid by the employer.

Norway

DB 2018: Norway made paying taxes less costly by reducing the corporate income tax rate.

DB 2016: Norway made paying taxes less costly for companies by reducing the corporate income tax rate.

Oman

DB 2012: Oman enacted a new income tax law that redefined the scope of taxation.

DB 2010: Oman made paying taxes easier for companies through a new tax law modernizing the tax regime and simplifying procedures.

Pakistan

DB 2012: Pakistan increased the profit tax rate for small firms.

Palau

DB 2018: Palau made paying taxes easier by introducing editable and populated GRT tax forms and a system of barcoded payments.

Panama

DB 2014: Panama made paying taxes easier for companies by changing the payment frequency for corporate income taxes from monthly to quarterly and by implementing a new online platform for filing the social security payroll.

DB 2013: Panama made paying taxes easier for companies by enhancing the electronic filing system for value added tax and simplifying tax return forms for corporate income tax—though it also began requiring companies to pay corporate income tax monthly rather than quarterly.

DB 2011: Panama reduced the corporate income tax rate, modified various taxes and created a new tax court of appeals.

DB 2008: Panama made paying taxes easier for companies by introducing and enhancing electronic tax filing systems.

Paraguay

DB 2014: Paraguay made paying taxes easier for companies by making electronic filing and payment mandatory for corporate income and value added taxes.

DB 2012: Paraguay made paying taxes more burdensome for companies by introducing new tax declarations that must be filed monthly.

Peru

DB 2017: Peru made paying taxes less costly by decreasing the corporate income tax rate.

DB 2016: Peru made paying taxes easier for companies by creating an advanced online registry with up-to-date information on employees.

DB 2012: Peru made paying taxes easier for companies by improving electronic filing and payment of the major taxes and promoting the use of the electronic option among the majority of taxpayers.

DB 2010: Peru made paying taxes easier and less costly for companies by distributing software for value added tax payments, reducing the check tax and introducing a new regime of accelerated depreciation.

Philippines

DB 2018: The Philippines made paying taxes easier by introducing a new electronic system for payment and collection of the housing development fund contributions.

DB 2017: The Philippines made paying taxes easier by introducing an online system for filing and paying health contributions and by allowing for the online corporate income tax and VAT returns to be completed offline.

DB 2014: The Philippines made paying taxes easier for companies by introducing an electronic filing and payment system for social security contributions.

DB 2010: The Philippines made paying taxes less costly for companies by reducing the corporate income tax rate.

Poland

DB 2016: Poland made paying taxes easier for companies by introducing an electronic system for filing and paying VAT and transport tax—though it also made paying taxes more costly by increasing transport tax rates and contributions to the National Disabled Fund paid by employers.

DB 2013: Poland made paying taxes easier for companies by promoting the use of electronic filing and payment systems—though it also made paying taxes more costly by increasing social security contributions.

DB 2010: Poland made paying taxes easier and less costly for companies by simplifying its value added tax law and reducing employers’ social security contribution rates.

Portugal

DB 2017: Portugal made paying taxes easier and less costly by using better accounting software and enhancing the online filing system of taxes and decreasing the corporate income tax rate.

DB 2016: Portugal made paying taxes less costly for companies by reducing the corporate income tax rate and increasing the allowable amount of the loss carried forward. At the same time, Portugal slightly increased the vehicle tax.

DB 2015: Portugal made paying taxes less costly for companies by reducing the corporate income tax rate and introducing a reduced corporate tax rate for a portion of the taxable profits of qualifying small and medium-size enterprises.

DB 2011: Portugal introduced a new social security code and lowered corporate tax rates.

DB 2008: Portugal made paying taxes less costly for companies by reducing the corporate income tax rate.

Puerto Rico (U.S.)

DB 2017: Puerto Rico (territory of the United States) made paying taxes less costly by abolishing gross receipts tax. However, the capital gains tax rate was increased.

DB 2013: Puerto Rico (territory of the United States) made paying taxes easier and less costly for companies by introducing a new Internal Revenue Code and tax codification and by reducing the effective corporate income tax rate.

DB 2011: Puerto Rico made paying taxes more costly for business by introducing a special surtax of 5% on the tax liability in addition to the normal corporate income tax.

DB 2008: Puerto Rico (territory of the United States) made paying taxes more costly for companies by introducing a sales and use tax.

Qatar

DB 2014: Qatar made paying taxes easier for companies by eliminating certain requirements associated with the corporate income tax return.

Romania

DB 2016: Romania made paying taxes less costly for companies by reducing the rate for social security contributions and the rate for accident risk fund contributions paid by employers.

DB 2015: Romania made paying taxes easier for companies, with the majority now using the electronic system for filing and paying taxes.

DB 2014: Romania made paying taxes easier and less costly for companies by reducing the payment frequency for the firm tax from quarterly to twice a year and by reducing the vehicle tax rate.

DB 2012: Romania made paying taxes easier for companies by introducing an electronic payment system and a unified return for social security contributions. It also abolished the annual minimum tax.

DB 2011: Romania introduced tax changes, including a new minimum tax on profit, that made paying taxes more costly for companies.

DB 2010: Romania made paying taxes more costly for companies by increasing labor taxes.

DB 2009: Romania made tax compliance more time consuming for companies by introducing mandatory accounting books—though at the same time it made paying taxes less costly by reducing the corporate income tax rate.

DB 2008: Romania made paying taxes less costly for companies by reducing employers’ social security contribution rate.

Russian Federation

DB 2016: Russia made paying taxes less costly for companies by excluding movable property from the corporate property tax base—though it also raised the wage ceiling used in calculating social contributions. These changes apply to both Moscow and St. Petersburg. In addition, the cadastral value of land in Moscow was updated.

DB 2013: Russia eased the administrative burden of taxes for firms by simplifying compliance procedures for value added tax and by promoting the use of tax accounting software and electronic services.

DB 2012: Russia increased the social security contribution rate for employers.

DB 2010: Russia made paying taxes less costly for companies by reducing the corporate income tax rate.

Rwanda

DB 2018: Rwanda made paying taxes easier by establishing an online system for filing and paying taxes.

DB 2017: Rwanda made paying taxes more complicated by introducing a requirement that companies file and pay social security contributions monthly instead of quarterly.

DB 2016: Rwanda made paying taxes easier for companies by introducing electronic filing and making its use compulsory.

DB 2014: Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the majority of businesses and by reducing the property tax rate and business trading license fee.

DB 2012: Rwanda reduced the frequency of value added tax filings by companies from monthly to quarterly.

Samoa

DB 2009: Samoa made paying taxes less costly for companies by reducing the corporate income and capital gains tax rates.

San Marino

DB 2017: San Marino made paying taxes less costly by introducing a 50% reduction of corporate income tax for new companies.

São Tomé and Príncipe

DB 2011: São Tomé and Principe reduced the corporate income tax rate to a standard 25%.

Saudi Arabia

DB 2018: Saudi Arabia made paying taxes by improving its online platforms used by taxpayers for filing and paying taxes.

DB 2017: Saudi Arabia made paying taxes more difficult by introducing a more complex income tax return.

DB 2013: Saudi Arabia made paying taxes easier for companies by introducing online filing and payment systems for social security contributions.

Senegal

DB 2018: Senegal made paying taxes easier by introducing time limits to the General Tax Code for processing VAT cash refunds and applying these time limits in practice.

DB 2017: Senegal made paying taxes less costly by reducing the maximum cap for corporate income tax and implementing more efficient accounting systems and software.

DB 2015: Senegal made paying taxes easier for companies by abolishing the vehicle tax and making it possible to download the declaration forms for VAT online.

DB 2014: Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises.

Serbia

DB 2016: Serbia made paying taxes easier for companies by introducing an electronic system for filing and paying VAT and social security contributions as well as by abolishing the urban land usage fee. On the other hand, Serbia increased the property tax and environmental tax rates.

DB 2014: Serbia made paying taxes more costly for companies by increasing the corporate income tax.

Seychelles

DB 2015: The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate.

DB 2014: The Seychelles made paying taxes more complicated for companies by introducing a value added tax.

DB 2012: The Seychelles made paying taxes less costly for firms by eliminating the social security tax.

DB 2011: The Seychelles removed the tax-free threshold limit and lowered corporate income tax rates.

DB 2008: The Seychelles made paying taxes less costly for companies by reducing the labor tax rate.

Sierra Leone

DB 2015: Sierra Leone made paying taxes more complicated for companies by introducing a capital gains tax.

DB 2011: Sierra Leone replaced sales and service taxes with a goods and service tax.

DB 2010: Sierra Leone made paying taxes easier for companies by improving training and equipment at the tax authority, publishing a consolidated income tax act and introducing a value added tax system that replaces 4 different sales taxes.

DB 2008: Sierra Leone made paying taxes less costly for companies by reducing the sales tax rate.

Singapore

DB 2017: Singapore made paying taxes easier by introducing improvements to the online system for filing corporate income tax returns and VAT returns. At the same, the social security contribution rate paid by employers increased and the rebate of 30% on vehicle tax expired.

Slovak Republic

DB 2017: The Slovak Republic made paying taxes less costly and easier by reducing the motor vehicle tax and the number of property tax payments.

DB 2016: The Slovak Republic made paying taxes easier for companies by introducing an electronic filing and payment system for VAT—and made paying taxes less costly by reducing the corporate income tax rate and making medical health insurance tax deductible. At the same time, the Slovak Republic reduced the limit on losses carried forward.

DB 2014: The Slovak Republic made paying taxes more costly for companies by increasing the corporate income tax rate and by adjusting land appraisal values.

DB 2013: The Slovak Republic made paying taxes easier for companies by implementing electronic filing and payment of social security and health insurance contributions.

Slovenia

DB 2013: Slovenia made paying taxes easier and less costly for companies by implementing electronic filing and payment of social security contributions and by reducing the corporate income tax rate.

DB 2011: Slovenia abolished its payroll tax and reduced its corporate income tax rate.

DB 2008: Slovenia made paying taxes less costly for companies by reducing the payroll tax rate.

South Africa

DB 2017: South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns.

DB 2014: South Africa made paying taxes easier for companies by replacing the secondary tax on companies with a dividend tax borne by shareholders.

DB 2010: South Africa made paying taxes less costly for companies by abolishing the stamp duty.

DB 2009: South Africa made paying taxes easier and less costly for companies by abolishing the regional establishment levy and regional services levy.

DB 2008: South Africa made paying taxes less costly for companies by abolishing the stamp duty.

South Sudan

DB 2014: South Sudan made paying taxes more costly for companies by increasing the corporate income tax rate.

Spain

DB 2017: Spain made paying taxes less costly by reducing the property tax rate, vehicle tax rate, tax on property transfer, and abolishing the environmental fee. Spain made paying taxes easier by introducing a new electronic system for filing social security contributions.

DB 2016: Spain made paying taxes less costly for companies by reducing rates for corporate income, capital gains and environment taxes—and made it easier by introducing the online Cl@ve system for filing VAT returns. At the same time, Spain reduced the amount allowable for depreciation of fixed assets and raised the ceiling for social security contributions.

DB 2015: Spain made paying taxes less costly for companies by reducing the statutory corporate income tax rate.

DB 2010: Spain made paying taxes easier and less costly for companies by improving efficiency in the electronic filing and payment system and reducing the corporate income tax rate.

DB 2008: Spain made paying taxes less costly for companies by reducing the corporate income tax rate.

Sri Lanka

DB 2015: Sri Lanka made paying taxes more costly for companies by increasing the reduced corporate income tax rate for qualifying small and medium-size enterprises.

DB 2014: Sri Lanka made paying taxes easier for companies by introducing an electronic filing system for social security contributions.

DB 2012: Sri Lanka made paying taxes less costly for businesses by abolishing the turnover tax and social security contribution and by reducing corporate income tax, value added tax and national building tax rates.

DB 2011:

St. Kitts and Nevis

DB 2015: St. Kitts and Nevis made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2012: St. Kitts and Nevis made paying taxes easier by introducing a value added tax.

St. Lucia

DB 2010: St. Lucia made tax compliance more time consuming for companies by fully implementing new consumption tax legislation.

St. Vincent and the Grenadines

DB 2010: St. Vincent and the Grenadines made paying taxes less costly for companies by reducing the corporate income tax rate—though it also increased employers’ social security contribution rate.

DB 2009: St. Vincent and the Grenadines made paying taxes easier and less costly for companies by reducing the corporate income tax rate and by introducing a value added tax to replace a number of existing taxes, including a hotel tax, consumption duty, entertainment tax, stamp duty on receipts and domestic and international telecommunications surcharge.

Sudan

DB 2010: Sudan made paying taxes less costly for companies by reducing the corporate income and capital gains tax rates and abolishing the labor tax.

Swaziland

DB 2016: Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, Swaziland raised the ceiling for the National Provident Fund contribution.

DB 2015: Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2013: Swaziland introduced value added tax.

Sweden

DB 2014: Sweden made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2011: Sweden reduced profit and payroll tax rates

Syrian Arab Republic

DB 2008: Syria made paying taxes less costly for companies by reducing the corporate income tax rate—and also made it easier for large businesses by setting up a large-taxpayer unit.

Taiwan, China

DB 2015: Taiwan, China, made paying taxes easier for companies by introducing an electronic system for paying the vehicle license tax.

DB 2011: Taiwan (China) reduced the corporate income tax rate and simplified tax return forms, rules for assessing corporate income tax and the calculation of interim tax payments.

DB 2010: Taiwan, China, made paying taxes easier for companies by extending electronic filing and payment to value added tax.

Tajikistan

DB 2017: Tajikistan made paying taxes easier by introducing electronic invoices and expanding the electronic system for filing and paying taxes to include road tax. It also made paying taxes less costly by reducing road tax rates. On the other hand, land tax rates were increased.

DB 2016: Tajikistan made paying taxes easier for companies by introducing an electronic filing and payment system for corporate income tax, VAT and labor taxes. On the other hand, it increased real estate tax fees.

DB 2015: Tajikistan made paying taxes easier for companies by introducing an electronic system for filing and paying corporate income tax, VAT and labor taxes.

DB 2014: Tajikistan made paying taxes easier and less costly for companies by reducing the corporate income tax rate, merging the minimal income tax with the corporate income tax and abolishing the retail sales tax. At the same time, Tajikistan increased the land and vehicle tax rates.

DB 2011: Tajikistan lowered its corporate income tax rate.

Tanzania

DB 2017: Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and more costly by introducing a workers’ compensation tariff paid by employers.

DB 2015: Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other hand, it made paying taxes less costly by reducing the rate of the skill and development levy.

Thailand

DB 2018: Thailand made paying taxes easier by introducing an automatic risk-based system for selecting companies for a tax audit. It also made paying taxes less costly by reducing the property transfer tax rate.

DB 2014: Thailand made paying taxes less costly for companies by reducing employers' social security contribution rate.

DB 2013: Thailand made paying taxes less costly for companies by reducing the profit tax rate.

DB 2011: Thailand temporarily lowered taxes on business by reducing its specific business tax for 12 months.

DB 2009: Thailand made paying taxes easier and less costly for companies by encouraging electronic filing and payment, by introducing an exemption from corporate income tax for companies with taxable income not exceeding 1.2 million baht and concessionary rates for newly listed companies and by reducing the special business tax on property transactions as well as property transfer and mortgage fees.

Timor-Leste

DB 2010: Timor-Leste made paying taxes less costly for companies by reducing the corporate income tax rate and eliminating the alternative minimum tax and the withholding tax on interest.

Togo

DB 2017: Togo made paying taxes easier by streamlining the administrative process of complying with tax obligations.

DB 2015: Togo made paying taxes less costly for companies by reducing the payroll tax rate.

DB 2014: Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate.

DB 2012: Togo reduced its corporate income tax rate.

DB 2010: Togo made paying taxes less costly for companies by reducing the corporate income tax rate.

Tonga

DB 2016: Tonga made paying taxes more complicated for companies by reintroducing the annual fee for a business license.

DB 2014: Tonga made paying taxes more complicated for companies by introducing a superannuation levy—though it also abolished the business license for 2013.

DB 2011: Tonga simplified the payment of taxes by replacing a 2-tier system with a 25% corporate income tax rate for both domestic and foreign companies and introducing tax incentives with a broad-based capital allowance system to replace tax holidays and other tax concessions.

DB 2010: Tonga made paying taxes easier and less costly for companies through a new income tax law introducing self-assessment as well as accelerated depreciation and amortization for certain assets.

Trinidad and Tobago

DB 2018: Trinidad and Tobago made paying taxes costlier by increasing the rates for the environmental tax and social security contributions paid by employers.

DB 2008: Trinidad and Tobago made paying taxes less costly for companies by reducing the corporate income tax rate.

Tunisia

DB 2018: Tunisia made paying taxes costlier by introducing a new exceptional corporate income tax contribution.

DB 2016: Tunisia made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2015: Tunisia made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2011: Tunisia introduced the use of electronic systems for payment of corporate income tax and value added tax.

DB 2010: Tunisia made paying taxes more costly for companies by increasing employers’ social security contribution rate.

DB 2009: Tunisia made paying taxes easier for companies by introducing the option of téléliquidation, in which companies complete an online declaration of taxes while paying the taxes at a tax office.

DB 2008: Tunisia made paying taxes less costly for companies by reducing the corporate income tax rate.

Turkey

DB 2017: Turkey made paying taxes easier by introducing electronic invoicing and electronic bookkeeping. At the same time, however, Turkey also increased the rate of transaction tax applicable on checks.

DB 2015: Turkey made paying taxes more costly for companies by increasing employers’ social security contribution rate.

DB 2012: Turkey lowered the social security contribution rate for companies by offering them a 5% rebate

DB 2008: Turkey made paying taxes less costly for companies by reducing the tax rates on corporate income and on interest.

Uganda

DB 2017: Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy following online submission. At the same time, Uganda increased the stamp duty for insurance contracts.

DB 2010: Uganda reduced the time required for companies to prepare, file and pay value added tax through improved efficiency of taxpayer services and banks.

Ukraine

DB 2018: Ukraine made paying taxes easier by reducing the rate for the unified social contribution tax.

DB 2015: Ukraine made paying taxes easier for companies by introducing an electronic system for filing and paying labor taxes. On the other hand, it increased the environmental tax.

DB 2014: Ukraine made paying taxes easier for companies by simplifying tax returns and further improving its electronic filing system.

DB 2013: Ukraine made paying taxes easier by implementing electronic filing and payment for medium-size and large enterprises.

DB 2012: Ukraine made paying taxes easier and less costly for firms by revising and unifying tax legislation, reducing corporate income tax rates and unifying social security contributions.

DB 2011: Ukraine eased tax compliance by introducing and continually enhancing an electronic filing system for value added tax.

DB 2009: Ukraine made paying taxes less costly for companies by reducing employers’ contribution rate to the pension fund—though it also increased their contribution rates to the social security fund and social insurance for work accidents.

United Arab Emirates

DB 2013: The United Arab Emirates made paying taxes easier for companies by establishing an online filing and payment system for social security contributions.

United Kingdom

DB 2016: The United Kingdom made paying taxes less costly for companies by reducing the corporate income tax rate and increasing the wage amount per employee that is exempted from social security contributions paid by employers. On the other hand, the United Kingdom increased municipal tax rates and environment taxes.

DB 2015: The United Kingdom made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, it increased the landfill tax.

DB 2013: The United Kingdom made paying taxes less costly for companies by reducing the corporate income tax rate.

United States

DB 2011: In the United States the introduction of a new tax on payroll increased taxes on companies operating within the New York City metropolitan commuter transportation district.

Uruguay

DB 2018: Uruguay made paying taxes easier by enhancing the features of the online portal used for filing and paying taxes and making electronic payments compulsory.

DB 2017: Uruguay made paying taxes easier by introducing an electronic system for paying social security contributions. Online filing was already in place.

DB 2016: Uruguay made paying taxes easier for companies by continually upgrading and improving the electronic system for filing and paying the major taxes.

DB 2013: Uruguay made paying taxes easier for small and medium-size companies by fully implementing an online filing and payment system for capital, value added and corporate income taxes and by improving the online facilities for social security contributions.

DB 2009: Uruguay made paying taxes easier for companies through a new tax law abolishing COFIS (a 3% sales tax) and reducing the value added tax rate.

DB 2008: Uruguay made paying taxes easier and less costly for companies by eliminating certain taxes, combining social contributions and reducing the profit, personal income and value added tax rates.

Uzbekistan

DB 2018: Uzbekistan made paying taxes easier and less costly by introducing an electronic system for filing and paying VAT, land tax, unified social payments, CIT, infrastructure development tax, environmental tax, personal pension fund contributions and cumulative pension contributions. On the other hand, land tax rates were increased.

DB 2017: Uzbekistan made paying taxes less costly by reducing the unified social payment rate paid by employers and the corporate income tax rate. However, the land tax rates in city of Tashkent increased.

DB 2014: Uzbekistan made paying taxes easier for companies by eliminating some small taxes.

DB 2010: Uzbekistan made paying taxes easier for companies through a new tax code combining corporate income tax provisions.

DB 2008: Uzbekistan made paying taxes easier and less costly for companies by abolishing the ecology tax, reducing the number of payments required for the corporate income tax and reducing the corporate income tax rate and the unified social payment rate.

Venezuela, RB

DB 2013: República Bolivariana de Venezuela made paying taxes more costly and difficult for companies by introducing a sports, physical activities and physical education tax.

DB 2012: República Bolivariana de Venezuela made paying taxes costlier for firms by doubling the municipal economic activities tax (sales tax).

DB 2011: República Bolivariana de Venezuela abolished the tax on financial transactions.

DB 2010: República Bolivariana de Venezuela made paying taxes more costly for companies by introducing 2 new taxes.

DB 2009: República Bolivariana de Venezuela made paying taxes more costly for companies by levying a financial transactions tax on payments made to third parties.

DB 2008: República Bolivariana de Venezuela made paying taxes more difficult for companies by introducing 3 new taxes.

Vietnam

DB 2018: Vietnam made paying taxes easier by abolishing the 12-month mandatory carry forward period for VAT credit and by introducing an online platform for filing social security contributions.

DB 2017: Vietnam made paying taxes easier and less costly by streamlining the administrative process of complying with tax obligations and abolishing environmental protection fees.

DB 2016: Vietnam made paying taxes less costly for companies by reducing the corporate income tax rate—and made it easier by reducing the number of procedures and documents for filing VAT and social security contributions, reducing the number of filings for VAT and replacing quarterly filings of corporate income tax with quarterly advance payments. On the other hand, Vietnam increased the rate for social security contributions paid by employers.

DB 2015: Vietnam made paying taxes less costly for companies by reducing the corporate income tax rate.

DB 2014: Vietnam made paying taxes more costly for companies by increasing employers' social security contribution rate.

DB 2011: The government of Vietnam eased paying taxes by reducing corporate income tax rate.

DB 2010: Vietnam made paying taxes less costly for companies by reducing the corporate income and value added tax rates and eliminating the surtax on income from the transfer of land use rights.

West Bank and Gaza

DB 2015: West Bank and Gaza made paying taxes easier for companies by introducing the option to make either 1 or 4 advance payments of corporate income tax.

DB 2008: West Bank and Gaza made paying taxes less costly for companies by reducing the corporate income tax rate.

Yemen, Rep.

DB 2012: The Republic of Yemen enacted a new tax law that reduced the general corporate tax rate from 35% to 20% and abolished all tax exemptions except those granted under the investment law for investment projects.

Zambia

DB 2018: Zambia made paying taxes easier by introducing an online platform for filing and paying taxes. Paying taxes was also made less costly through a reduction of the property transfer tax rate.

DB 2016: Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the same time, Zambia made paying taxes more costly by increasing the property transfer tax rate.

DB 2015: Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax.

DB 2009: Zambia made paying taxes easier for companies through amendments to update, strengthen and remove ambiguities in the income tax law and to enhance the effectiveness of tax administration. Other changes reduced the depreciation allowance for capital equipment, introduced ring-fencing for capital expenditure on new projects and reduced the value added tax rate.

Zimbabwe

DB 2011: Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and simplified the payment of corporate income tax by allowing quarterly payment through commercial banks.

DB 2008: Zimbabwe made paying taxes more costly and difficult for companies by increasing the tax on check transactions and introducing a new, more burdensome form for the payment of corporate income taxes.