About the report

Now in its 13th edition, Paying Taxes continues to be a unique study from PwC and the World Bank Group, which investigates and compares tax regimes across 190 economies worldwide using a medium-sized domestic case study company.

This year, we look at how new tax software, real time reporting systems and data analytics are changing the way companies meet their tax compliance obligations and how tax authorities monitor and enforce those obligations.

We consider the balance between labour and income taxes, as economies consider the impact of the changes to the nature of work and the impact this has on revenue streams. And we look at some of the different approaches taken by tax authorities to tax audits and to the provision of training for both tax auditors and taxpayers.

More information can be found here.