Paying Taxes 2017: Key findings

The Paying Taxes study by PwC measures the ease of paying taxes across 190 economies by assessing the time required for a case study company in preparing, filing and paying its taxes, the number of taxes that it has to pay, the method of that payment and the total tax liability as a percentage of its commercial profits.

This year PwC also looks at two post-filing processes: obtaining a VAT refund and correcting a corporate income tax return and dealing with any corresponding tax audits.