The World Bank, the International Finance Corporation and PricewaterhouseCoopers have just published the Paying Taxes 2010 report. The study is a worldwide country comparison that measures tax regulation performance, using small to medium-size business case studies to analyze how easy or difficult it is to pay corporate business taxes. It includes the “paying taxes” indicator that measures the ease of paying taxes in 183 economies. Besides paying taxes, the report provides quantitative measures of regulations in nine other areas: starting a business, dealing with construction permits, employing workers, registering property, getting credit, protecting investors, trading across borders, enforcing contracts, and closing a business.
The best performers are the Maldives, Qatar and Hong Kong, and the worst Ukraine, Venezuela and Belarus.
The full text is available online.