The period covered by the study (2004 to 2012) has seen the end of a sustained period of economic growth, a severe recession and a slow recovery. Governments continue to be under the pressure balance the need to attract investment and foster growth while generating tax revenues. This report finds that governments continue to reform their tax systems despite global economic uncertainty, with 32 economies having taken steps from June last year through May 2013 to make it easier and cost less for small and medium businesses to pay taxes.
The study looks at tax regimes in 189 economies and finds that the most common tax reform undertaken by 11 economies is the introduction or improvement of electronic filing, eliminating the need for 74 separate tax payments and reducing compliance time by almost 200 hours in total.
Download the full report here.