| | Paying Taxes 2008 - The global picture |
| | 0,61 | | MB |
| | 72 | | stron |
| | 6041 | | ID | WORLD BANK GROUP |
| | 2007 | | rok |
| | Contents |
| | Foreword 3 |
| | Executive summary 6 |
| | Section one |
| | Survey methodology 8 |
| | Introduction 9 |
| | The case study company 9 |
| | Total Tax Contribution 10 |
| | Ease of paying taxes ranking 11 |
| | Number of tax payments 11 |
| | Time to comply 12 |
| | Tax cost 12 |
| | Taxes borne and taxes collected 13 |
| | Section two |
| | Learning from reform – a World Bank perspective 16 |
| | Section three |
| | Understanding Total Tax Contribution and the Paying Taxes data – a PricewaterhouseCoopers |
| | perspective 26 |
| | Section four |
| | The way forward 42 |
| | Appendix 1 |
| | The data tables 46 |
| | Appendix 2 |
| | Fundamental definitions and related issues 60 |
| | Appendix 3 |
| | The PricewaterhouseCoopers Total Tax Contribution framework and developments in 2007 64 |
| | Caveats and disclaimers 68 |