Doing Business, paying taxes, payments

number per year, 2006–2017

Info Edit
Country200620072008200920102011201220132014201520162017
Afghanistan17.0017.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.00
Albania45.0044.0044.0044.0044.0044.0044.0044.0042.0034.0034.0034.00
Algeria39.0039.0027.0027.0027.0027.0027.0027.0027.0027.0027.0027.00
Angola32.0032.0032.0032.0032.0032.0032.0032.0032.0032.0032.0031.00
Antigua and Barbuda45.0045.0045.0057.0057.0057.0057.0057.0057.0057.0057.0057.00
Argentina62.0019.0019.009.009.009.009.009.009.009.009.009.00
Armenia54.0054.0054.0054.0054.0054.0038.0017.0014.0014.0014.0014.00
Australia13.0012.0012.0012.0011.0011.0011.0011.0011.0011.0011.0011.00
Austria12.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.00
Azerbaijan37.0037.0037.0022.0022.0018.0018.0018.0018.007.007.006.00
Bahamas19.0019.0019.0019.0019.0019.0019.0019.0019.0031.00
Bahrain25.0025.0025.0013.0013.0013.0013.0013.0013.0013.00
Bangladesh33.0021.0033.0021.0034.0022.0034.0033.0033.0033.0033.0033.00
Barbados27.0027.0027.0027.0028.0028.00
Belarus125.00125.00124.00112.00107.0082.0018.0010.0010.007.007.007.00
Belgium11.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.00
Belize41.0041.0041.0040.0040.0040.0029.0029.0029.0029.0029.0029.00
Benin55.0055.0055.0055.0055.0055.0055.0055.0055.0055.0057.0057.00
Bhutan18.0018.0018.0018.0018.0018.0018.0018.0018.0018.0018.0018.00
Bolivia42.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.00
Bosnia and Herzegovina55.0055.0055.0055.0055.0055.0055.0044.0040.0045.0045.0034.00
Botswana34.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.00
Brazil11.0011.0011.0011.0010.0010.0010.0010.009.609.609.609.60
Brunei15.0015.0015.0015.0015.0028.0028.0028.0028.0019.0016.00
Bulgaria29.0029.0015.0015.0015.0015.0015.0014.0014.0014.0014.0014.00
Burkina Faso45.0045.0045.0045.0045.0046.0046.0046.0045.0045.0045.0045.00
Burundi33.0033.0033.0033.0033.0033.0025.0025.0025.0025.0025.0025.00
Cape Verde44.0044.0044.0044.0044.0031.0031.0030.0030.0030.0030.0030.00
Cambodia39.0039.0039.0039.0039.0039.0039.0040.0040.0040.0040.0040.00
Cameroon45.0045.0045.0045.0044.0044.0044.0044.0044.0044.0044.0044.00
Canada9.009.009.009.009.008.008.008.008.008.008.008.00
Central African Republic66.0054.0054.0054.0054.0054.0054.0056.0056.0056.0056.0056.00
Chad54.0054.0054.0054.0054.0054.0054.0054.0054.0054.0054.0054.00
Chile8.008.008.008.008.007.007.007.007.007.007.007.00
China37.0037.0037.0011.009.009.009.009.009.009.009.009.00
Colombia70.0070.0070.0032.0021.0021.0010.0010.0010.0011.0011.0012.00
Comoros33.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.00
Congo (Kinshasa)40.0040.0040.0040.0040.0040.0040.0040.0040.0050.0052.0052.00
Congo (Brazzaville)61.0061.0061.0061.0061.0061.0061.0061.0049.0049.0050.0050.00
Costa Rica43.0043.0043.0043.0043.0043.0032.0024.0024.0024.0010.0010.00
Ivory Coast67.0067.0067.0067.0067.0065.0063.0063.0063.0063.0063.0063.00
Croatia40.0040.0040.0029.0029.0030.0030.0030.0019.0019.0019.0031.00
Cyprus29.0029.0029.0029.0030.0031.0030.0028.0028.00
Czech Republic27.0012.0012.0012.0012.0012.008.008.008.008.008.008.00
Denmark10.0010.0010.0010.0010.0010.0010.0010.0010.0010.0010.0010.00
Djibouti23.0023.0023.0023.0023.0036.0036.0036.0036.0036.0036.0036.00
Dominica37.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.00
Dominican Republic75.0063.0062.007.007.007.007.007.007.007.007.007.00
Ecuador8.008.008.008.008.008.008.008.008.008.008.008.00
Egypt42.0041.0036.0029.0029.0029.0029.0029.0029.0029.0029.0029.00
El Salvador41.0041.0041.0041.0041.0041.0041.0041.0041.0041.0041.0041.00
Equatorial Guinea46.0046.0046.0046.0046.0046.0046.0046.0046.0046.0046.0046.00
Eritrea30.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.00
Estonia7.007.007.007.007.007.008.009.008.008.008.008.00
Ethiopia30.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.00
Fiji33.0033.0033.0033.0033.0033.0033.0034.0038.0039.0039.0038.00
Finland20.0020.0020.0020.008.008.008.008.008.008.008.008.00
France20.0020.0020.008.008.008.008.008.008.008.008.008.00
Gabon26.0026.0026.0026.0026.0026.0026.0026.0026.0026.0026.0026.00
Gambia48.0050.0048.0050.0048.0048.0049.0048.0048.0049.0049.0049.00
Georgia46.0033.0030.0030.0030.0030.005.005.005.005.005.005.00
Germany12.0012.0012.0012.0012.0012.0012.009.009.009.009.009.00
Ghana38.0038.0034.0034.0034.0034.0034.0033.0033.0033.0033.0033.00
Greece19.0019.0019.008.008.008.008.008.008.008.008.008.00
Grenada42.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.00
Guatemala38.0038.0038.0038.0024.0024.0021.0021.007.008.008.008.00
Guinea57.0057.0057.0057.0057.0057.0057.0057.0057.0057.0057.0057.00
Guinea Bissau46.0046.0046.0046.0046.0046.0046.0046.0046.0046.0046.0046.00
Guyana35.0035.0035.0035.0035.0035.0035.0035.0035.0035.0035.0035.00
Haiti47.0047.0047.0047.0047.0047.0047.0047.0047.0047.0047.0047.00
Honduras47.0047.0047.0047.0047.0047.0047.0047.0048.0048.0048.0048.00
Hong Kong4.004.004.004.004.003.003.003.003.003.003.003.00
Hungary13.0013.0014.0014.0014.0014.0013.0012.0012.0011.0011.0011.00
Iceland42.0025.0025.0025.0025.0025.0024.0024.0021.0021.0021.0021.00
India55.0058.0059.0059.0059.0056.0033.0033.0033.0033.0033.0025.00
Indonesia51.0051.0051.0051.0051.0052.0053.0065.0065.0065.0054.0043.00
Iran22.0022.0022.0022.0022.0020.0020.0020.0020.0020.0020.0020.00
Iraq14.0014.0014.0014.0014.0014.0014.0014.0014.0014.0014.0014.00
Ireland9.009.009.009.009.009.008.009.009.009.009.009.00
Israel34.0034.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.00
Italy14.0014.0014.0014.0014.0014.0014.0013.0013.0013.0014.0014.00
Jamaica72.0072.0072.0072.0072.0072.0072.0036.0036.0036.0037.0011.00
Japan13.0013.0013.0013.0012.0013.0013.0013.0013.0014.0014.0014.00
Jordan26.0026.0026.0026.0026.0026.0025.0025.0025.0025.0025.0025.00
Kazakhstan7.007.007.007.007.007.006.006.006.006.007.007.00
Kenya42.0042.0041.0041.0041.0041.0041.0041.0041.0030.0030.0031.00
Kiribati7.007.007.007.007.007.007.007.007.007.0010.0011.00
South Korea15.0015.0015.0015.0015.0015.0013.0011.0011.0011.0012.0012.00
Kosovo33.0033.0033.0033.0033.0033.0032.0010.00
Kuwait12.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.00
Kyrgyzstan76.0076.0076.0076.0076.0048.0052.0052.0052.0051.0051.0051.00
Laos34.0034.0034.0034.0034.0034.0034.0034.0034.0035.0035.0035.00
Latvia29.007.007.007.007.007.007.007.007.007.007.007.00
Lebanon20.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.00
Lesotho21.0021.0021.0020.0020.0020.0020.0032.0032.0032.0032.0032.00
Liberia33.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.00
Libya18.0019.0019.0019.0019.00
Lithuania11.0011.0015.0015.0012.0011.0011.0011.0011.0011.0011.0011.00
Luxembourg23.0023.0023.0023.0023.0023.0023.0023.0023.0023.0023.00
Macedonia (F.Y.R.O.M.)43.0043.0040.0040.0040.0040.0040.0029.0029.007.007.007.00
Madagascar27.0026.0026.0025.0023.0023.0023.0023.0023.0023.0023.0023.00
Malawi23.0023.0023.0023.0023.0023.0023.0030.0035.0035.0035.0035.00
Malaysia35.0035.0035.0012.0012.0012.0013.0013.0013.0013.0013.009.00
Maldives3.003.003.003.003.003.003.0017.0030.0030.0030.0030.00
Mali59.0059.0059.0059.0059.0059.0059.0045.0035.0035.0035.0035.00
Malta7.007.007.007.007.008.00
Marshall Islands9.009.009.009.009.009.009.009.009.009.009.009.00
Mauritania37.0037.0037.0037.0037.0037.0036.0036.0037.0049.0049.0045.00
Mauritius8.008.008.008.008.008.008.008.008.008.008.008.00
Mexico27.0027.0027.0027.006.006.006.006.006.006.006.006.00
Micronesia21.0021.0021.0021.0021.0021.0021.0021.0021.0021.0021.0021.00
Moldova53.0053.0053.0053.0049.0049.0049.0049.0032.0021.0021.0010.00
Mongolia41.0041.0041.0041.0041.0041.0041.0041.0041.0041.0041.0019.00
Montenegro89.0089.0089.0089.0077.0042.0040.0040.0040.0029.0018.00
Morocco28.0028.0028.0028.0028.0028.0017.0017.006.006.006.006.00
Mozambique37.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.00
Burma (Myanmar)31.0031.0031.0031.0031.00
Namibia37.0037.0037.0037.0037.0037.0037.0026.0026.0026.0027.0027.00
Nepal34.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.00
Netherlands20.0020.009.009.009.009.009.009.009.009.009.009.00
New Zealand8.008.008.008.008.008.008.008.008.008.008.007.00
Nicaragua66.0066.0066.0066.0066.0066.0043.0043.0043.0043.0043.0042.00
Niger41.0041.0042.0041.0041.0041.0041.0041.0041.0041.0041.0041.00
Nigeria47.0047.0047.0047.0047.0047.0047.0053.0059.0059.0059.0059.00
Norway4.004.004.004.004.004.004.004.004.004.004.004.00
Oman15.0015.0015.0015.0015.0015.0015.0015.0015.0015.0015.0015.00
Pakistan47.0047.0047.0047.0047.0047.0047.0047.0047.0047.0047.0047.00
Palau11.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.00
Panama52.0052.0052.0052.0052.0052.0052.0060.0052.0052.0052.0052.00
Papua New Guinea33.0032.0032.0032.0032.0032.0032.0032.0032.0032.0032.0032.00
Paraguay35.0035.0035.0035.0035.0035.0035.0035.0028.0020.0020.0020.00
Peru9.009.009.009.009.009.009.009.009.009.009.009.00
Philippines48.0048.0047.0047.0047.0047.0047.0047.0036.0036.0036.0028.00
Poland41.0041.0041.0041.0041.0030.0030.0019.0019.0019.007.007.00
Portugal7.007.007.007.007.008.008.008.008.008.008.008.00
Puerto Rico15.0015.0016.0016.0016.0016.0016.0016.0016.0016.0016.0016.00
Qatar3.003.003.003.003.004.004.004.004.004.00
Romania108.00108.00108.00113.00113.00113.00113.0041.0039.0014.0014.0014.00
Russia12.008.008.008.008.008.007.007.007.007.007.007.00
Rwanda25.0025.0025.0025.0025.0025.0017.0017.0025.0025.0025.0029.00
Saint Thomas and Principe42.0042.0042.0042.0043.0046.0046.0046.0046.0046.0046.0046.00
Samoa37.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.0037.00
San Marino18.0018.0018.0018.0018.00
Saudi Arabia14.0014.0014.0014.0014.0014.0014.003.003.003.003.003.00
Senegal59.0059.0059.0059.0059.0059.0059.0059.0059.0058.0058.0058.00
Serbia67.0067.0067.0067.0067.0067.0067.0067.0067.0067.0042.0033.00
Seychelles27.0027.0027.0027.0028.0028.0023.0029.0029.0029.0029.0029.00
Sierra Leone29.0029.0029.0029.0029.0029.0033.0033.0033.0033.0034.0034.00
Singapore5.005.005.005.006.006.006.006.006.006.006.005.00
Slovakia32.0032.0032.0032.0032.0032.0032.0022.0022.0022.0011.008.00
Slovenia22.0022.0022.0021.0021.0021.0021.0010.0010.0010.0010.0010.00
Solomon Islands34.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.0034.00
SomaliaNANA
South Africa12.0012.0011.009.009.009.008.008.007.007.007.007.00
South Sudan33.0037.0037.0037.0037.00
Spain8.008.009.009.009.009.009.009.009.009.009.008.00
Sri Lanka58.0059.0059.0059.0059.0071.0071.0061.0058.0047.0047.0047.00
Saint Kitts and Nevis28.0028.0027.0027.0027.0027.0039.0039.0039.0039.0039.0039.00
Saint Lucia35.0035.0035.0035.0035.0035.0035.0035.0035.0035.0035.0035.00
Saint Vincent and Grenadines36.0036.0036.0036.0036.0036.0036.0036.0036.0036.0036.0036.00
Sudan42.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.0042.00
Suriname30.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.0030.00
Swaziland33.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.0033.00
Sweden6.006.006.006.006.006.006.006.006.006.006.006.00
Switzerland20.0019.0019.0019.0019.0019.0019.0019.0019.0019.0019.0019.00
Syria20.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.0020.00
Taiwan20.0021.0021.0021.0015.0015.0015.0012.0012.0011.0011.0011.00
Tajikistan69.0069.0069.0069.0069.0069.0069.0069.0069.0036.0028.0012.00
Tanzania47.0047.0048.0048.0048.0048.0048.0048.0048.0049.0049.0053.00
Thailand33.0033.0033.0021.0021.0021.0021.0021.0021.0021.0021.0021.00
Timor Leste15.0015.0015.0015.006.006.006.0018.0018.0018.0018.0018.00
Togo49.0049.0049.0049.0049.0049.0049.0049.0049.0049.0049.0049.00
Tonga13.0016.0019.0019.0019.0019.0019.0030.0030.0029.0030.0030.00
Trinidad and Tobago40.0040.0040.0040.0040.0040.0039.0039.0039.0039.0039.0039.00
Tunisia22.0022.0022.0022.0022.008.008.008.008.008.008.008.00
Turkey11.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.0011.00
Uganda32.0032.0032.0031.0031.0031.0031.0031.0031.0031.0031.0031.00
Ukraine147.00147.00147.00147.00147.00135.00135.0028.0028.005.005.005.00
United Arab Emirates14.0014.0014.0014.0014.0014.0014.004.004.004.004.004.00
United Kingdom8.008.008.008.008.008.008.008.008.008.008.008.00
United States10.0010.0010.0010.0010.0011.0011.0011.0010.6010.6010.6010.60
Uruguay55.0055.0053.0053.0053.0053.0053.0033.0033.0031.0031.0020.00
Uzbekistan66.0058.0058.0046.0058.0046.0058.0058.0058.0046.0046.0046.00
Vanuatu31.0031.0031.0031.0031.0031.0031.0031.0031.0031.0031.0031.00
Venezuela69.0069.0070.0070.0071.0070.0070.0070.0070.0070.0070.0070.00
Vietnam32.0032.0032.0032.0044.0044.0044.0044.0045.0045.0043.0031.00
West Bank and Gaza39.0039.0039.0039.0039.0039.0039.0039.0039.0028.0028.0028.00
Yemen44.0044.0044.0044.0044.0044.0044.0044.0044.0044.0044.0044.00
Zambia38.0038.0038.0038.0038.0038.0038.0038.0038.0037.0026.0026.00
Zimbabwe50.0054.0053.0053.0053.0051.0051.0051.0051.0051.0051.0051.00

The tax payments indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment, the frequency of filing and the number of agencies involved for the standardized case study company during the second year of operation. It includes taxes withheld by the company, such as sales tax, VAT and employee-borne labor taxes. These taxes are traditionally collected by the company from the consumer or employee on behalf of the tax agencies. Although they do not affect the income statements of the company, they add to the administrative burden of complying with the tax system and so are included in the tax payments measure.

Source: World Bank