What countries are good for taxpayers to live in?
Is Estonia a tax paradise or is our tax burden too high? Which is more important for entrepreneurs – is it the simplicity and promptness of communication with the Tax Board or is it low taxes? Is the tax burden lower for Estonian companies than it is for Finnish companies? PricewaterhouseCoopers, a global network of auditing and business consultancy companies, is together with the World Bank issuing a comparative study of tax environments, Paying Taxes, in which already for the third year running attempted to rank the tax environments of the world countries by the tax burden of companies, the number of state and local taxes payable in a year and the time spent in paying the taxes, based on activities and tax obligations of a hypothetical medium-sized production company meeting the predefined conditions (see Appendix 1 Case study company) in the legal environment of 181 countries. The results of the study showed that the countries with the simplest tax system included the Maldives, Qata