Il trend mondiale è verso il basso.
From the Executive Summary: The results show that tax reform is widespread. This year 31 countries improved their tax system and 65 have done so over the past three years.
• Reducing corporate income tax was the most popular reform.
• However, many countries have made changes to reduce the compliance burden by simplifying or eliminating other business taxes.
• Total tax rates have been in a downward trend during the period in which Paying Taxes data has been collected
From the Executive Summary: The results show that tax reform is widespread. This year 31 countries improved their tax system and 65 have done so over the past three years.
• Reducing corporate income tax was the most popular reform.
• However, many countries have made changes to reduce the compliance burden by simplifying or eliminating other business taxes.
• Total tax rates have been in a downward trend during the period in which Paying Taxes data has been collected