How complex is the tax system?
Top group
Score
Tax System Complexity
10
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9
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Upper middle group
8
Ireland
8.8
Denmark
8.1
New Zealand
8.0
Finland
8.0
7
Estonia
7.8
Israel
7.7
Latvia
7.6
Lithuania
7.6
Canada
7.4
Switzerland
7.3
South Korea
7.3
Netherlands
7.2
Luxembourg
7.2
USA
7.1
Turkey
7.1
UK
7.0
6
Australia
6.9
Cyprus
6.8
Sweden
6.8
Romania
6.8
Norway
6.8
Spain
6.7
Iceland
6.4
Portugal
6.4
Austria
6.4
Slovenia
6.3
Germany
6.1
Croatia
6.0
Japan
6.0
Lower middle group
5
Czechia
5.9
Slovakia
5.8
Hungary
5.8
France
5.5
Belgium
5.3
Greece
5.0
4
Poland
4.8
Malta
4.8
Chile
4.6
Bulgaria
4.0
3
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Bottom group
2
Mexico
2.5
Italy
2.1
1
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