| | | |
| 2005 | 2006 | 2007 | 2008 | 2009
|
1
| EAP
| East Asia & Pacific
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 311.10 | 311.90 | 295.20 | 269.55 | 2.43150
|
2
| ECA
| Europe & Central Asia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 460.36 | 468.73 | 463.77 | 372.74 | 3.64957
|
3
| EMU
| Euro area
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 229.85 | 217.57 | 219.43 | 206.13 | 1.97400
|
4
| HIC
| High income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 198.37 | 181.39 | 182.35 | 180.49 | 1.69809
|
5
| HPC
| Heavily indebted poor countries (HIPC)
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 350.13 | 342.38 | 340.69 | 330.15 | 3.23103
|
6
| LAC
| Latin America & Caribbean
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 439.75 | 441.68 | 429.79 | 428.43 | 4.18929
|
7
| LDC
| Least developed countries: UN classification
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 290.22 | 284.96 | 278.70 | 270.89 | 2.51957
|
8
| LIC
| Low income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 315.79 | 310.60 | 309.95 | 299.05 | 2.90725
|
9
| LMC
| Lower middle income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 401.55 | 407 | 398.40 | 345.35 | 3.31926
|
10
| LMY
| Low & middle income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 367.37 | 368.01 | 361.33 | 337.39 | 3.26103
|
11
| MIC
| Middle income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 388.55 | 392.19 | 382.97 | 353.36 | 3.40844
|
12
| MNA
| Middle East & North Africa
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 280.83 | 288.50 | 298.08 | 294.75 | 2.75500
|
13
| NOC
| High income: nonOECD
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 150.47 | 125 | 132.37 | 140 | 1.37050
|
14
| OEC
| High income: OECD
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 226 | 221.07 | 217.52 | 210.48 | 1.94074
|
15
| SAS
| South Asia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 304.63 | 304.63 | 305.50 | 293.25 | 2.84500
|
16
| SSA
| Sub-Saharan Africa
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 335.41 | 330.36 | 324.84 | 312.04 | 3.06244
|
17
| UMC
| Upper middle income
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 372.14 | 373.50 | 363.50 | 363.67 | 3.52310
|
18
| WLD
| World
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 327.78 | 320.59 | 315.85 | 297.09 | 2.85962
|
19
| AFG
| Afghanistan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 275 | 275 | 275 | 275 | 2.75000
|
20
| ALB
| Albania
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 240 | 240 | 240 | 244 | 2.44000
|
21
| DZA
| Algeria
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 451 | 451 | 451 | 451 | 4.51000
|
22
| ASM
| American Samoa
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
23
| ADO
| Andorra
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
24
| AGO
| Angola
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 272 | 272 | 272 | 272 | 2.72000
|
25
| ATG
| Antigua and Barbuda
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 184 | 184 | 184 | 207 | 2.07000
|
26
| ARG
| Argentina
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 453 | 453 | 453 | 453 | 4.53000
|
27
| ARM
| Armenia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 958 | 958 | 958 | 958 | 9.58000
|
28
| ABW
| Aruba
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
29
| AUS
| Australia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 107 | 107 | 107 | 107 | 1.07000
|
30
| AUT
| Austria
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 170 | 170 | 170 | 170 | 1.70000
|
31
| AZE
| Azerbaijan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 756 | 1,000 | 952 | 376 | 3.76000
|
32
| BHS
| Bahamas The
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | 58 | 58 | 5.80000
|
33
| BHR
| Bahrain
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | 36 | 36 | 3.60000
|
34
| BGD
| Bangladesh
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 400 | 400 | 400 | 302 | 3.02000
|
35
| BRB
| Barbados
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
36
| BLR
| Belarus
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 987 | 987 | 987 | 987 | 9
|
37
| BEL
| Belgium
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 60 | 60 | 156 | 156 | 1.56000
|
38
| BLZ
| Belize
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 147 | 147 | 147 | 147 | 1.47000
|
39
| BEN
| Benin
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
40
| BMU
| Bermuda
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
41
| BTN
| Bhutan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 274 | 274 | 274 | 274 | 2.74000
|
42
| BOL
| Bolivia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 1,080 | 1,080 | 1,080 | 1,080 | 1.08000
|
43
| BIH
| Bosnia and Herzegovina
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 368 | 368 | 368 | 428 | 4.22000
|
44
| BWA
| Botswana
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 140 | 1.40000
|
45
| BRA
| Brazil
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 2,600 | 2,600 | 2,600 | 2,600 | 2.60000
|
46
| BRN
| Brunei Darussalam
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | 144 | 144 | 144 | 1.44000
|
47
| BGR
| Bulgaria
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 616 | 616 | 616 | 616 | 6.16000
|
48
| BFA
| Burkina Faso
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
49
| BDI
| Burundi
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 140 | 1.40000
|
50
| KHM
| Cambodia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 137 | 137 | 137 | 137 | 1.73000
|
51
| CMR
| Cameroon
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 1,400 | 1,400 | 1,400 | 1,400 | 1.40000
|
52
| CAN
| Canada
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 119 | 119 | 119 | 119 | 1.19000
|
53
| CPV
| Cape Verde
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 100 | 100 | 100 | 100 | 1
|
54
| CYM
| Cayman Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
55
| CAF
| Central African Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 504 | 504 | 504 | 504 | 5.04000
|
56
| TCD
| Chad
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 122 | 122 | 122 | 122 | 1.22000
|
57
| CHI
| Channel Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
58
| CHL
| Chile
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 316 | 316 | 316 | 316 | 3.16000
|
59
| CHN
| China
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 872 | 872 | 872 | 504 | 5.04000
|
60
| COL
| Colombia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 456 | 456 | 268 | 256 | 2.08000
|
61
| COM
| Comoros
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 100 | 100 | 100 | 100 | 1
|
62
| ZAR
| Congo Dem. Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 308 | 308 | 308 | 308 | 3.08000
|
63
| COG
| Congo Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 606 | 606 | 606 | 606 | 6.06000
|
64
| CRI
| Costa Rica
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 402 | 402 | 402 | 282 | 2.82000
|
65
| CIV
| Cote d'Ivoire
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
66
| HRV
| Croatia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 232 | 196 | 196 | 196 | 1.96000
|
67
| CUB
| Cuba
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
68
| CYP
| Cyprus
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | 149 | 1.49000
|
69
| CZE
| Czech Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 930 | 930 | 808 | 930 | 6.13000
|
70
| DNK
| Denmark
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 135 | 135 | 135 | 135 | 1.35000
|
71
| DJI
| Djibouti
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 114 | 114 | 114 | 114 | 1.14000
|
72
| DMA
| Dominica
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 147 | 147 | 147 | 120 | 1.20000
|
73
| DOM
| Dominican Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 232 | 286 | 286 | 480 | 3.24000
|
74
| ECU
| Ecuador
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 600 | 600 | 600 | 600 | 6
|
75
| EGY
| Egypt Arab Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 504 | 596 | 711 | 711 | 4.80000
|
76
| SLV
| El Salvador
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 320 | 320 | 320 | 320 | 3.20000
|
77
| GNQ
| Equatorial Guinea
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 296 | 296 | 296 | 296 | 2.96000
|
78
| ERI
| Eritrea
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 216 | 216 | 216 | 216 | 2.16000
|
79
| EST
| Estonia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 81 | 81 | 81 | 81 | 8.10000
|
80
| ETH
| Ethiopia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 212 | 198 | 198 | 198 | 1.98000
|
81
| FRO
| Faeroe Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
82
| FJI
| Fiji
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 140 | 1.50000
|
83
| FIN
| Finland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 269 | 269 | 269 | 269 | 2.43000
|
84
| FRA
| France
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 132 | 132 | 132 | 132 | 1.32000
|
85
| PYF
| French Polynesia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
86
| GAB
| Gabon
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 272 | 272 | 272 | 272 | 2.72000
|
87
| GMB
| Gambia The
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 376 | 376 | 376 | 376 | 3.76000
|
88
| GEO
| Georgia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 448 | 387 | 387 | 387 | 3.87000
|
89
| DEU
| Germany
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 196 | 196 | 196 | 196 | 1.96000
|
90
| GHA
| Ghana
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 304 | 304 | 304 | 224 | 2.24000
|
91
| GRC
| Greece
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 264 | 264 | 264 | 224 | 2.24000
|
92
| GRL
| Greenland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
93
| GRD
| Grenada
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 140 | 1.40000
|
94
| GUM
| Guam
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
95
| GTM
| Guatemala
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 344 | 344 | 344 | 344 | 3.44000
|
96
| GIN
| Guinea
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 416 | 416 | 416 | 416 | 4.16000
|
97
| GNB
| Guinea-Bissau
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 208 | 208 | 208 | 208 | 2.08000
|
98
| GUY
| Guyana
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 288 | 288 | 288 | 288 | 2.88000
|
99
| HTI
| Haiti
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 160 | 160 | 160 | 160 | 1.60000
|
100
| HND
| Honduras
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 424 | 424 | 424 | 224 | 2.24000
|
101
| HKG
| Hong Kong SAR China
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 80 | 80 | 80 | 80 | 8
|
102
| HUN
| Hungary
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 340 | 340 | 340 | 330 | 3.30000
|
103
| ISL
| Iceland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 140 | 1.40000
|
104
| IND
| India
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 264 | 264 | 271 | 271 | 2.71000
|
105
| IDN
| Indonesia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 560 | 576 | 266 | 266 | 2.66000
|
106
| IRN
| Iran Islamic Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 344 | 344 | 344 | 344 | 3.44000
|
107
| IRQ
| Iraq
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 312 | 312 | 312 | 312 | 3.12000
|
108
| IRL
| Ireland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 76 | 76 | 76 | 76 | 7.60000
|
109
| IMY
| Isle of Man
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
110
| ISR
| Israel
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 230 | 230 | 230 | 230 | 2.30000
|
111
| ITA
| Italy
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 360 | 360 | 360 | 334 | 3.34000
|
112
| JAM
| Jamaica
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 414 | 414 | 414 | 414 | 4.14000
|
113
| JPN
| Japan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 315 | 350 | 350 | 355 | 3.55000
|
114
| JOR
| Jordan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 101 | 101 | 101 | 101 | 1.01000
|
115
| KAZ
| Kazakhstan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 271 | 271 | 271 | 271 | 2.71000
|
116
| KEN
| Kenya
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 372 | 432 | 432 | 417 | 4.17000
|
117
| KIR
| Kiribati
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 120 | 120 | 120 | 120 | 1.20000
|
118
| PRK
| Korea Dem. Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
119
| KOR
| Korea Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 290 | 290 | 290 | 250 | 2.50000
|
120
| KSV
| Kosovo
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | 163 | 1.63000
|
121
| KWT
| Kuwait
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 118 | 118 | 118 | 118 | 1.18000
|
122
| KGZ
| Kyrgyz Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 202 | 202 | 202 | 202 | 2.02000
|
123
| LAO
| Lao PDR
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 672 | 672 | 672 | 560 | 3.62000
|
124
| LVA
| Latvia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 320 | 320 | 279 | 279 | 2.79000
|
125
| LBN
| Lebanon
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 180 | 180 | 180 | 180 | 1.80000
|
126
| LSO
| Lesotho
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 564 | 564 | 342 | 324 | 3.24000
|
127
| LBR
| Liberia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | 158 | 158 | 158 | 1.58000
|
128
| LBY
| Libya
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
129
| LIE
| Liechtenstein
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
130
| LTU
| Lithuania
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 166 | 166 | 166 | 166 | 1.66000
|
131
| LUX
| Luxembourg
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | 58 | 58 | 59 | 5.90000
|
132
| MAC
| Macao SAR China
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
133
| MKD
| Macedonia FYR
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 96 | 96 | 96 | 75 | 7.50000
|
134
| MDG
| Madagascar
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 400 | 304 | 238 | 238 | 2.01000
|
135
| MWI
| Malawi
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 370 | 370 | 370 | 292 | 1.57000
|
136
| MYS
| Malaysia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 190 | 190 | 166 | 145 | 1.45000
|
137
| MDV
| Maldives
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
138
| MLI
| Mali
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
139
| MLT
| Malta
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
140
| MHL
| Marshall Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 128 | 128 | 128 | 128 | 1.28000
|
141
| MRT
| Mauritania
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 696 | 696 | 696 | 696 | 6.96000
|
142
| MUS
| Mauritius
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 161 | 161 | 161 | 161 | 1.61000
|
143
| MYT
| Mayotte
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
144
| MEX
| Mexico
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 552 | 552 | 485 | 549 | 5.17000
|
145
| FSM
| Micronesia Fed. Sts.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 128 | 128 | 128 | 128 | 1.28000
|
146
| MDA
| Moldova
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 234 | 232 | 234 | 234 | 2.28000
|
147
| MCO
| Monaco
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
148
| MNG
| Mongolia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 204 | 204 | 204 | 204 | 1.92000
|
149
| MNE
| Montenegro
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 372 | 372 | 372 | 372 | 3.72000
|
150
| MAR
| Morocco
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 358 | 358 | 358 | 358 | 3.58000
|
151
| MOZ
| Mozambique
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 230 | 230 | 230 | 230 | 2.30000
|
152
| MMR
| Myanmar
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
153
| NAM
| Namibia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 375 | 375 | 375 | 375 | 3.75000
|
154
| NPL
| Nepal
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 408 | 408 | 408 | 408 | 3.38000
|
155
| NLD
| Netherlands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 250 | 250 | 180 | 180 | 1.64000
|
156
| ANT
| Netherlands Antilles
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
157
| NCL
| New Caledonia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
158
| NZL
| New Zealand
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 70 | 70 | 70 | 70 | 7
|
159
| NIC
| Nicaragua
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 240 | 240 | 240 | 240 | 2.40000
|
160
| NER
| Niger
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
161
| NGA
| Nigeria
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 1,120 | 1,120 | 1,120 | 938 | 9.38000
|
162
| MNP
| Northern Mariana Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
163
| NOR
| Norway
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 87 | 87 | 87 | 87 | 8.70000
|
164
| OMN
| Oman
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 52 | 52 | 62 | 62 | 6.20000
|
165
| PAK
| Pakistan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 560 | 560 | 560 | 560 | 5.60000
|
166
| PLW
| Palau
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 128 | 128 | 128 | 128 | 1.28000
|
167
| PAN
| Panama
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 560 | 560 | 482 | 482 | 4.82000
|
168
| PNG
| Papua New Guinea
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 206 | 206 | 206 | 194 | 1.94000
|
169
| PRY
| Paraguay
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 328 | 328 | 328 | 328 | 3.28000
|
170
| PER
| Peru
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 424 | 424 | 424 | 424 | 3.80000
|
171
| PHL
| Philippines
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 195 | 195 | 195 | 195 | 1.95000
|
172
| POL
| Poland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 418 | 418 | 418 | 395 | 3.95000
|
173
| PRT
| Portugal
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 328 | 328 | 328 | 328 | 3.28000
|
174
| PRI
| Puerto Rico
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 140 | 140 | 140 | 218 | 2.18000
|
175
| QAT
| Qatar
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | 36 | 36 | 3.60000
|
176
| ROM
| Romania
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 190 | 193 | 202 | 202 | 2.02000
|
177
| RUS
| Russian Federation
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 448 | 448 | 448 | 448 | 3.20000
|
178
| RWA
| Rwanda
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 168 | 168 | 168 | 160 | 1.60000
|
179
| WSM
| Samoa
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 224 | 224 | 224 | 224 | 2.24000
|
180
| SMR
| San Marino
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
181
| STP
| Sao Tome and Principe
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 424 | 424 | 424 | 424 | 4.24000
|
182
| SAU
| Saudi Arabia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 69 | 79 | 79 | 79 | 7.90000
|
183
| SEN
| Senegal
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 696 | 696 | 696 | 666 | 6.66000
|
184
| SRB
| Serbia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 279 | 279 | 279 | 279 | 2.79000
|
185
| SYC
| Seychelles
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 76 | 76 | 76 | 76 | 7.60000
|
186
| SLE
| Sierra Leone
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 399 | 399 | 399 | 399 | 3.57000
|
187
| SGP
| Singapore
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 49 | 49 | 49 | 84 | 8.40000
|
188
| SVK
| Slovak Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 325 | 325 | 325 | 325 | 2.57000
|
189
| SVN
| Slovenia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 260 | 260 | 260 | 260 | 2.60000
|
190
| SLB
| Solomon Islands
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 80 | 80 | 80 | 80 | 8
|
191
| SOM
| Somalia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
192
| ZAF
| South Africa
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 350 | 350 | 350 | 200 | 2
|
193
| ESP
| Spain
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 298 | 298 | 298 | 234 | 2.13000
|
194
| LKA
| Sri Lanka
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 256 | 256 | 256 | 256 | 2.56000
|
195
| KNA
| St. Kitts and Nevis
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 172 | 172 | 172 | 172 | 1.55000
|
196
| LCA
| St. Lucia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 71 | 71 | 71 | 61 | 9.20000
|
197
| VCT
| St. Vincent and the Grenadines
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 76 | 76 | 76 | 117 | 1.17000
|
198
| SDN
| Sudan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 180 | 180 | 180 | 180 | 1.80000
|
199
| SUR
| Suriname
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 199 | 199 | 199 | 199 | 1.99000
|
200
| SWZ
| Swaziland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 104 | 104 | 104 | 104 | 1.04000
|
201
| SWE
| Sweden
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 122 | 122 | 122 | 122 | 1.22000
|
202
| CHE
| Switzerland
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 63 | 63 | 63 | 63 | 6.30000
|
203
| SYR
| Syrian Arab Republic
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 336 | 336 | 336 | 336 | 3.36000
|
204
| TJK
| Tajikistan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 224 | 224 | 224 | 224 | 2.24000
|
205
| TZA
| Tanzania
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 172 | 172 | 172 | 172 | 1.72000
|
206
| THA
| Thailand
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 264 | 264 | 264 | 264 | 2.64000
|
207
| TMP
| Timor-Leste
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 640 | 640 | 640 | 640 | 2.76000
|
208
| TGO
| Togo
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 270 | 270 | 270 | 270 | 2.70000
|
209
| TON
| Tonga
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 164 | 164 | 164 | 164 | 1.64000
|
210
| TTO
| Trinidad and Tobago
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 114 | 114 | 114 | 114 | 1.14000
|
211
| TUN
| Tunisia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 268 | 268 | 268 | 228 | 2.28000
|
212
| TUR
| Turkey
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 254 | 254 | 223 | 223 | 2.23000
|
213
| TKM
| Turkmenistan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
214
| UGA
| Uganda
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 237 | 237 | 237 | 222 | 1.61000
|
215
| UKR
| Ukraine
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 2,085 | 2,085 | 2,085 | 848 | 7.36000
|
216
| ARE
| United Arab Emirates
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 12 | 12 | 12 | 12 | 1.20000
|
217
| GBR
| United Kingdom
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 105 | 105 | 105 | 105 | 1.10000
|
218
| USA
| United States
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 325 | 325 | 325 | 187 | 1.87000
|
219
| URY
| Uruguay
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 304 | 304 | 304 | 336 | 3.36000
|
220
| UZB
| Uzbekistan
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 196 | 196 | 196 | 196 | 3.56000
|
221
| VUT
| Vanuatu
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 120 | 120 | 120 | 120 | 1.20000
|
222
| VEN
| Venezuela RB
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 864 | 864 | 864 | 864 | 8.64000
|
223
| VNM
| Vietnam
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 1,050 | 1,050 | 1,050 | 1,050 | 1.05000
|
224
| VIR
| Virgin Islands (U.S.)
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | | | | |
|
225
| WBG
| West Bank and Gaza
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 154 | 154 | 154 | 154 | 1.54000
|
226
| YEM
| Yemen Rep.
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 248 | 248 | 248 | 248 | 2.48000
|
227
| ZMB
| Zambia
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 132 | 132 | 132 | 132 | 1.32000
|
228
| ZWE
| Zimbabwe
| IC.TAX.DURS
| Time to prepare and pay taxes (hours) | 216 | 216 | 256 | 256 | 2.70000
|