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Eastern Europe Compared by Economy > Entrepreneurship > Paying Taxes > Index ranking

DEFINITION: Doing Business records the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. Taxes are measured at all levels of government and include the corporate income tax, the personal income tax withheld by the company, the value added tax or sales tax, property taxes, property transfer taxes, the dividend tax, the capital gains tax, the financial transactions tax, waste collection taxes and vehicle and road taxes. To measure the tax paid by a standardized business and the complexity of a country’s tax law, a case study is prepared with a set of financial statements and assumptions about transactions made over the year. Experts in each country compute the taxes owed for their jurisdiction based on the standardized case facts. Information on the frequency of filing, audits and other costs of compliance is also compiled. The project is developed and implemented in cooperation with PricewaterhouseCoopers. NOTE: This is a ranking derived from several indicators, 1 being the best (ranked first). The higher the number on this graph, the lower their overall ranking. Invert this graph by clicking on 'Amount' at the top. Consult source for details on methodology.

CONTENTS

# COUNTRY AMOUNT DATE GRAPH
1 Belarus 154 2005
2 Ukraine 151 2005
3 Armenia 147 2005
4 Albania 132 2005
5 Georgia 131 2005
6 Romania 116 2005
7 Azerbaijan 110 2005
8 Poland 106 2005
9 Hungary 98 2005
10 Moldova 89 2005
11 Croatia 85 2005
12 Bulgaria 78 2005
13 Slovenia 77 2005
14 Serbia and Montenegro 74 2005
15 Czech Republic 70 2005
16 Slovakia 69 2005
17 Russia 52 2005
18 Bosnia and Herzegovina 46 2005

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Eastern Europe Compared by Economy > Entrepreneurship > Paying Taxes > Index ranking

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