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
Switzerland
7.3
South Korea
7.3
Netherlands
7.2
USA
7.1
USA
7.1
Turkey
7.1
UK
7.0
UK
7.0
6
Australia
6.9
Sweden
6.8
Sweden
6.8
Romania
6.8
Norway
6.8
Spain
6.7
Spain
6.7
Portugal
6.4
Portugal
6.4
Austria
6.4
Slovenia
6.3
Slovenia
6.3
Germany
6.1
Japan
6.0
Lower middle group
5
Czechia
5.9
Slovakia
5.8
Slovakia
5.8
Hungary
5.8
France
5.5
Belgium
5.3
Greece
5.0
4
Poland
4.8
3
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Bottom group
2
Italy
2.1
1
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