Database of publications / Paying Taxes 2008. The global picture

The Paying Taxes study was carried out by PricewaterhouseCoopers and the World Bank Group as part of the World Bank Group's Doing Business 2008 report. The methodology applied to calculate the total tax rate for each country uses the broad principles from the PricewaterhouseCoopers Total Tax Contribution Framework and looks across all taxes that businesses pay. The total tax rate indicator measures the amount of all taxes borne by the business in the second year of operation, expressed as a percentage of commercial profits.

http://www.doingbusiness.…nts/Paying_Taxes_2008.pdf