Paying Taxes 2013 : The Global Picture

The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the wor...

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Main Authors:	World Bank, International Finance Corporation, PricewaterhouseCoopers
Format:	Publication
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ACCOUNTING BANK ACCOUNTS BENCHMARKING BUSINESS CLIMATE BUSINESS TAX BUSINESS TAXES CAPITAL GAINS CAPITAL GAINS TAX CAPITAL TAX CASH FLOW COMPETITIVENESS COMPLIANCE COSTS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATES DEBT DEVELOPING ECONOMIES DIVIDEND DIVIDENDS DOUBLE TAXATION ECONOMIC DOWNTURN ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC THEORY EMPLOYMENT TAXES ENTERTAINMENT TAX ENVIRONMENTAL TAXES EXPORT FACE VALUE FINANCIAL STATEMENTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FREE TRADE GDP GOVERNMENT EXPENDITURE GOVERNMENT LEVYING GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT GROWTH POTENTIAL GROWTH RATE GROWTH RATES HOLDING IMMOVABLE PROPERTIES INPUT TAX INSTRUMENT INSURANCE INSURANCE TRUST INTEREST CHARGES INTERNATIONAL INVESTMENT INVESTING INVESTMENT INCOME JURISDICTION JURISDICTIONS LEVY LIMITED LIABILITY LIMITED LIABILITY CORPORATIONS MACROECONOMIC CONDITIONS MIDDLE-INCOME ECONOMIES NATURAL RESOURCES OPTIMAL TAX RATE OUTPUT PAYMENT SYSTEM PAYMENT SYSTEMS PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX POSITIVE EFFECTS PRIVATE SECTOR DEVELOPMENT PROFIT MARGIN PROPERTY TAXES RATE OF GROWTH REGRESSION ANALYSIS REGULATORY PRACTICE REGULATORY PRACTICES RENTS SALES TAX SALES TAXES SELLING PRICE SETTLEMENT SINGLE TAX STAMP DUTY STATISTICAL ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX BURDENS TAX CODE TAX COLLECTION TAX COMPLIANCE TAX COURTS TAX EXEMPTION TAX LAW TAX LAWS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REFUNDS TAX REGIME TAX REGIMES TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATIES TAXATION TAXPAYER TAXPAYERS TRADE ASSOCIATION TRANSFER PRICING TREASURY TREASURY BONDS TREATY TURNOVER TURNOVER TAX VALUE ADDED VALUE ADDED TAX WAGES WEALTH WITHHOLDING TAX WORLD DEVELOPMENT INDICATORS WORLD ECONOMY
Online Access:	http://documents.worldbank.org/curated/en/2013/01/18142168/paying-taxes-2013-global-picture http://hdl.handle.net/10986/16250

id	okr-10986-16250
recordtype	oai_dc
spelling	okr-10986-162502021-04-23T14:03:28Z Paying Taxes 2013 : The Global Picture World Bank International Finance Corporation PricewaterhouseCoopers ACCOUNTING BANK ACCOUNTS BENCHMARKING BUSINESS CLIMATE BUSINESS TAX BUSINESS TAXES CAPITAL GAINS CAPITAL GAINS TAX CAPITAL TAX CASH FLOW COMPETITIVENESS COMPLIANCE COSTS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATES DEBT DEVELOPING ECONOMIES DIVIDEND DIVIDENDS DOUBLE TAXATION ECONOMIC DOWNTURN ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC THEORY EMPLOYMENT TAXES ENTERTAINMENT TAX ENVIRONMENTAL TAXES EXPORT FACE VALUE FINANCIAL STATEMENTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FREE TRADE GDP GOVERNMENT EXPENDITURE GOVERNMENT LEVYING GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT GROWTH POTENTIAL GROWTH RATE GROWTH RATES HOLDING IMMOVABLE PROPERTIES INPUT TAX INSTRUMENT INSURANCE INSURANCE TRUST INTEREST CHARGES INTERNATIONAL INVESTMENT INVESTING INVESTMENT INCOME JURISDICTION JURISDICTIONS LEVY LIMITED LIABILITY LIMITED LIABILITY CORPORATIONS MACROECONOMIC CONDITIONS MIDDLE-INCOME ECONOMIES NATURAL RESOURCES OPTIMAL TAX RATE OUTPUT PAYMENT SYSTEM PAYMENT SYSTEMS PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX POSITIVE EFFECTS PRIVATE SECTOR DEVELOPMENT PROFIT MARGIN PROPERTY TAXES RATE OF GROWTH REGRESSION ANALYSIS REGULATORY PRACTICE REGULATORY PRACTICES RENTS SALES TAX SALES TAXES SELLING PRICE SETTLEMENT SINGLE TAX STAMP DUTY STATISTICAL ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX BURDENS TAX CODE TAX COLLECTION TAX COMPLIANCE TAX COURTS TAX EXEMPTION TAX LAW TAX LAWS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REFUNDS TAX REGIME TAX REGIMES TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATIES TAXATION TAXPAYER TAXPAYERS TRADE ASSOCIATION TRANSFER PRICING TREASURY TREASURY BONDS TREATY TURNOVER TURNOVER TAX VALUE ADDED VALUE ADDED TAX WAGES WEALTH WITHHOLDING TAX WORLD DEVELOPMENT INDICATORS WORLD ECONOMY The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued, but the fall in average global tax rates seems to have stalled; this may indicate that tax rates are stabilizing as the pressure on public finances to grow. 2013-11-13T21:48:08Z 2013-11-13T21:48:08Z 2013 http://documents.worldbank.org/curated/en/2013/01/18142168/paying-taxes-2013-global-picture http://hdl.handle.net/10986/16250 English en_US CC BY-NC-ND 3.0 IGO http://creativecommons.org/licenses/by-nc-nd/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Publication
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTING BANK ACCOUNTS BENCHMARKING BUSINESS CLIMATE BUSINESS TAX BUSINESS TAXES CAPITAL GAINS CAPITAL GAINS TAX CAPITAL TAX CASH FLOW COMPETITIVENESS COMPLIANCE COSTS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATES DEBT DEVELOPING ECONOMIES DIVIDEND DIVIDENDS DOUBLE TAXATION ECONOMIC DOWNTURN ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC THEORY EMPLOYMENT TAXES ENTERTAINMENT TAX ENVIRONMENTAL TAXES EXPORT FACE VALUE FINANCIAL STATEMENTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FREE TRADE GDP GOVERNMENT EXPENDITURE GOVERNMENT LEVYING GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT GROWTH POTENTIAL GROWTH RATE GROWTH RATES HOLDING IMMOVABLE PROPERTIES INPUT TAX INSTRUMENT INSURANCE INSURANCE TRUST INTEREST CHARGES INTERNATIONAL INVESTMENT INVESTING INVESTMENT INCOME JURISDICTION JURISDICTIONS LEVY LIMITED LIABILITY LIMITED LIABILITY CORPORATIONS MACROECONOMIC CONDITIONS MIDDLE-INCOME ECONOMIES NATURAL RESOURCES OPTIMAL TAX RATE OUTPUT PAYMENT SYSTEM PAYMENT SYSTEMS PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX POSITIVE EFFECTS PRIVATE SECTOR DEVELOPMENT PROFIT MARGIN PROPERTY TAXES RATE OF GROWTH REGRESSION ANALYSIS REGULATORY PRACTICE REGULATORY PRACTICES RENTS SALES TAX SALES TAXES SELLING PRICE SETTLEMENT SINGLE TAX STAMP DUTY STATISTICAL ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX BURDENS TAX CODE TAX COLLECTION TAX COMPLIANCE TAX COURTS TAX EXEMPTION TAX LAW TAX LAWS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REFUNDS TAX REGIME TAX REGIMES TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATIES TAXATION TAXPAYER TAXPAYERS TRADE ASSOCIATION TRANSFER PRICING TREASURY TREASURY BONDS TREATY TURNOVER TURNOVER TAX VALUE ADDED VALUE ADDED TAX WAGES WEALTH WITHHOLDING TAX WORLD DEVELOPMENT INDICATORS WORLD ECONOMY
spellingShingle	ACCOUNTING BANK ACCOUNTS BENCHMARKING BUSINESS CLIMATE BUSINESS TAX BUSINESS TAXES CAPITAL GAINS CAPITAL GAINS TAX CAPITAL TAX CASH FLOW COMPETITIVENESS COMPLIANCE COSTS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAX RATES DEBT DEVELOPING ECONOMIES DIVIDEND DIVIDENDS DOUBLE TAXATION ECONOMIC DOWNTURN ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC THEORY EMPLOYMENT TAXES ENTERTAINMENT TAX ENVIRONMENTAL TAXES EXPORT FACE VALUE FINANCIAL STATEMENTS FOREIGN COMPANIES FOREIGN DIRECT INVESTMENT FREE TRADE GDP GOVERNMENT EXPENDITURE GOVERNMENT LEVYING GOVERNMENT REVENUES GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT GROWTH POTENTIAL GROWTH RATE GROWTH RATES HOLDING IMMOVABLE PROPERTIES INPUT TAX INSTRUMENT INSURANCE INSURANCE TRUST INTEREST CHARGES INTERNATIONAL INVESTMENT INVESTING INVESTMENT INCOME JURISDICTION JURISDICTIONS LEVY LIMITED LIABILITY LIMITED LIABILITY CORPORATIONS MACROECONOMIC CONDITIONS MIDDLE-INCOME ECONOMIES NATURAL RESOURCES OPTIMAL TAX RATE OUTPUT PAYMENT SYSTEM PAYMENT SYSTEMS PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX POSITIVE EFFECTS PRIVATE SECTOR DEVELOPMENT PROFIT MARGIN PROPERTY TAXES RATE OF GROWTH REGRESSION ANALYSIS REGULATORY PRACTICE REGULATORY PRACTICES RENTS SALES TAX SALES TAXES SELLING PRICE SETTLEMENT SINGLE TAX STAMP DUTY STATISTICAL ANALYSIS TAX TAX ADMINISTRATION TAX BASE TAX BURDENS TAX CODE TAX COLLECTION TAX COMPLIANCE TAX COURTS TAX EXEMPTION TAX LAW TAX LAWS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REFUNDS TAX REGIME TAX REGIMES TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATIES TAXATION TAXPAYER TAXPAYERS TRADE ASSOCIATION TRANSFER PRICING TREASURY TREASURY BONDS TREATY TURNOVER TURNOVER TAX VALUE ADDED VALUE ADDED TAX WAGES WEALTH WITHHOLDING TAX WORLD DEVELOPMENT INDICATORS WORLD ECONOMY World Bank International Finance Corporation PricewaterhouseCoopers Paying Taxes 2013 : The Global Picture
description	The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued, but the fall in average global tax rates seems to have stalled; this may indicate that tax rates are stabilizing as the pressure on public finances to grow.
format	Publications & Research :: Publication
author	World Bank International Finance Corporation PricewaterhouseCoopers
author_facet	World Bank International Finance Corporation PricewaterhouseCoopers
author_sort	World Bank
title	Paying Taxes 2013 : The Global Picture
title_short	Paying Taxes 2013 : The Global Picture
title_full	Paying Taxes 2013 : The Global Picture
title_fullStr	Paying Taxes 2013 : The Global Picture
title_full_unstemmed	Paying Taxes 2013 : The Global Picture
title_sort	paying taxes 2013 : the global picture
publisher	World Bank, Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2013/01/18142168/paying-taxes-2013-global-picture http://hdl.handle.net/10986/16250
_version_	1764432719427665920

Paying Taxes 2013 : The Global Picture

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