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
8.1
Finland
8.1
7
Estonia
7.8
Israel
7.8
Latvia
7.6
Lithuania
7.6
Canada
7.4
Switzerland
7.4
Netherlands
7.3
USA
7.2
UK
7.0
6
Australia
6.9
Sweden
6.8
Norway
6.8
Spain
6.7
Portugal
6.5
Austria
6.5
Slovenia
6.4
Germany
6.2
Japan
6.1
Czechia
6.0
Lower middle group
5
Slovakia
5.9
Hungary
5.8
France
5.5
Belgium
5.4
Greece
5.1
Poland
5.0
4
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3
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Bottom group
2
Italy
2.3
1
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