Le nouveau rapport de la Banque mondiale et de PwC, « Paying Taxes 2015 », publié, il y quelque minutes, montre comment les économies à travers le monde adoptent une série de politiques qui s’efforcent de trouver un équilibre entre l’augmentation des prélèvement obligatoires en encourageant la croissance.
Dans ce nouveau rapport, la Tunisie a passé de la 60ème place (Paying Taxes 2014) à la 82ème place, le Maroc 66ème, la Libye 157ème, l’Algérie 176ème, la Mauritanie 187ème.
| Economy ▾ | Overall ranking |
Total Tax Rate (%) |
Time to comply (hours) |
Number of payments |
|---|---|---|---|---|
| Afghanistan | 79 | 35.8 | 275 | 20 |
| Albania | 131 | 30.7 | 357 | 34 |
| Algeria | 176 | 72.7 | 451 | 27 |
| Angola | 144 | 52 | 282 | 30 |
| Antigua and Barbuda | 159 | 41.6 | 207 | 57 |
| Argentina | 170 | 137.3 | 405 | 9 |
| Armenia | 41 | 20.4 | 321 | 10 |
| Australia | 39 | 47.3 | 105 | 11 |
| Austria | 72 | 52 | 166 | 12 |
| Azerbaijan | 33 | 39.8 | 195 | 7 |
| Bahamas. The | 31 | 41.1 | 58 | 18 |
| Bahrain | 8 | 13.5 | 60 | 13 |
| Bangladesh | 83 | 32.5 | 302 | 21 |
| Barbados | 92 | 34.6 | 237 | 27 |
| Belarus | 60 | 52 | 183 | 7 |
| Belgium | 81 | 57.8 | 160 | 11 |
| Belize | 61 | 31.1 | 147 | 29 |
| Benin | 178 | 63.3 | 270 | 55 |
| Bhutan | 86 | 38.7 | 274 | 19 |
| Bolivia | 189 | 83.7 | 1025 | 42 |
| Bosnia and Herzegovina | 151 | 23.3 | 407 | 45 |
| Botswana | 67 | 25.3 | 152 | 34 |
| Brazil | 177 | 69 | 2600 | 9 |
| Brunei Darussalam | 30 | 15.8 | 93 | 27 |
| Bulgaria | 89 | 27 | 454 | 13 |
| Burkina Faso | 152 | 41.3 | 270 | 45 |
| Burundi | 124 | 45.7 | 274 | 25 |
| Cabo Verde | 91 | 36.5 | 186 | 30 |
| Cambodia | 90 | 21 | 173 | 40 |
| Cameroon | 181 | 48.8 | 630 | 44 |
| Canada | 9 | 21 | 131 | 8 |
| Central African Republic | 185 | 73.3 | 483 | 56 |
| Chad | 186 | 63.5 | 732 | 54 |
| Chile | 29 | 27.9 | 291 | 7 |
| China | 120 | 64.6 | 261 | 7 |
| Colombia | 146 | 75.4 | 239 | 11 |
| Comoros | 167 | 216.5 | 100 | 33 |
| Congo. Dem. Rep. | 168 | 54.7 | 316 | 50 |
| Congo. Rep. | 182 | 55.2 | 602 | 49 |
| Costa Rica | 121 | 58 | 163 | 23 |
| Côte d’Ivoire | 175 | 51.9 | 270 | 63 |
| Croatia | 36 | 18.8 | 208 | 19 |
| Cyprus | 50 | 23.2 | 147 | 29 |
| Czech Republic | 119 | 48.5 | 413 | 8 |
| Denmark | 12 | 26 | 130 | 10 |
| Djibouti | 75 | 37.3 | 82 | 35 |
| Dominica | 94 | 37 | 117 | 37 |
| Dominican Republic | 80 | 43.4 | 324 | 9 |
| Ecuador | 138 | 33 | 654 | 8 |
| Egypt. Arab Rep. | 149 | 45 | 392 | 29 |
| El Salvador | 161 | 38.7 | 320 | 53 |
| Equatorial Guinea | 171 | 44 | 492 | 46 |
| Eritrea | 174 | 83.7 | 216 | 30 |
| Estonia | 28 | 49.3 | 81 | 7 |
| Ethiopia | 112 | 31.8 | 306 | 30 |
| Fiji | 107 | 31.1 | 195 | 38 |
| Finland | 21 | 40 | 93 | 8 |
| France | 95 | 66.6 | 137 | 8 |
| Gabon | 154 | 40.6 | 488 | 26 |
| Gambia. The | 180 | 63.3 | 376 | 50 |
| Georgia | 38 | 16.4 | 362 | 5 |
| Germany | 68 | 48.8 | 218 | 9 |
| Ghana | 101 | 33.3 | 224 | 32 |
| Greece | 59 | 49.9 | 193 | 8 |
| Grenada | 106 | 45.3 | 140 | 30 |
| Guatemala | 54 | 39.9 | 256 | 8 |
| Guinea | 184 | 68.3 | 440 | 57 |
| Guinea-Bissau | 150 | 45.5 | 208 | 46 |
| Guyana | 115 | 32.3 | 256 | 35 |
| Haiti | 142 | 40.3 | 184 | 47 |
| Honduras | 153 | 43 | 224 | 48 |
| Hong Kong SAR. China | 4 | 22.8 | 78 | 3 |
| Hungary | 88 | 48 | 277 | 11 |
| Iceland | 46 | 29.7 | 140 | 26 |
| India | 156 | 61.7 | 243 | 33 |
| Indonesia | 160 | 31.4 | 254 | 65 |
| Iran. Islamic Rep. | 124 | 44.1 | 344 | 20 |
| Iraq | 52 | 27.8 | 312 | 13 |
| Ireland | 6 | 25.9 | 80 | 9 |
| Israel | 97 | 30.1 | 235 | 33 |
| Italy | 141 | 65.4 | 269 | 15 |
| Jamaica | 147 | 39.3 | 368 | 36 |
| Japan | 122 | 51.3 | 330 | 14 |
| Jordan | 45 | 29 | 151 | 25 |
| Kazakhstan | 17 | 28.6 | 188 | 6 |
| Kenya | 102 | 38.1 | 202 | 30 |
| Kiribati | 14 | 32.7 | 120 | 7 |
| Korea. Rep. | 25 | 32.4 | 187 | 10 |
| Kosovo | 63 | 15.3 | 155 | 33 |
| Kuwait | 11 | 12.8 | 98 | 12 |
| Kyrgyz Republic | 136 | 29 | 210 | 52 |
| Lao PDR | 129 | 25.8 | 362 | 35 |
| Latvia | 24 | 35 | 193 | 7 |
| Lebanon | 40 | 29.9 | 183 | 19 |
| Lesotho | 109 | 13.6 | 324 | 32 |
| Liberia | 77 | 33.3 | 151 | 33 |
| Libya | 157 | 31.5 | 889 | 19 |
| Lithuania | 44 | 42.6 | 175 | 11 |
| Luxembourg | 20 | 20.2 | 55 | 23 |
| Macedonia. FYR | 7 | 7.4 | 119 | 7 |
| Madagascar | 65 | 35.1 | 183 | 23 |
| Malawi | 103 | 35.5 | 175 | 35 |
| Malaysia | 32 | 39.2 | 133 | 13 |
| Maldives | 134 | 31.5 | 413 | 30 |
| Mali | 145 | 48.3 | 270 | 35 |
| Malta | 26 | 41.6 | 139 | 7 |
| Marshall Islands | 128 | 64.8 | 128 | 21 |
| Mauritania | 187 | 71.3 | 734 | 49 |
| Mauritius | 13 | 24.5 | 152 | 8 |
| Mexico | 105 | 51.8 | 334 | 6 |
| Micronesia. Fed. Sts. | 114 | 60.5 | 128 | 21 |
| Moldova | 70 | 39.7 | 185 | 21 |
| Mongolia | 84 | 24.4 | 148 | 41 |
| Montenegro | 98 | 22.3 | 320 | 29 |
| Morocco | 66 | 49.3 | 232 | 6 |
| Mozambique | 123 | 36.6 | 230 | 37 |
| Myanmar | 116 | 47.7 | 155 | 31 |
| Namibia | 85 | 20.7 | 314 | 26 |
| Nepal | 126 | 29.5 | 334 | 34 |
| Netherlands | 23 | 39 | 123 | 9 |
| New Zealand | 22 | 34.4 | 152 | 8 |
| Nicaragua | 164 | 65.8 | 207 | 43 |
| Niger | 155 | 47.8 | 270 | 41 |
| Nigeria | 179 | 32.7 | 908 | 47 |
| Norway | 15 | 40.7 | 83 | 4 |
| Oman | 10 | 23 | 68 | 14 |
| Pakistan | 172 | 32.6 | 594 | 47 |
| Palau | 132 | 75.4 | 142 | 11 |
| Panama | 166 | 37.2 | 417 | 52 |
| Papua New Guinea | 110 | 39.3 | 207 | 32 |
| Paraguay | 111 | 35 | 378 | 20 |
| Peru | 57 | 36 | 293 | 9 |
| Philippines | 127 | 42.5 | 193 | 36 |
| Poland | 87 | 38.7 | 286 | 18 |
| Portugal | 64 | 42.4 | 275 | 8 |
| Puerto Rico | 133 | 66 | 218 | 16 |
| Qatar | 1 | 11.3 | 41 | 4 |
| Romania | 52 | 43.2 | 159 | 14 |
| Russian Federation | 49 | 48.9 | 168 | 7 |
| Rwanda | 27 | 33.5 | 107 | 17 |
| Samoa | 96 | 18.4 | 224 | 37 |
| San Marino | 34 | 42.2 | 52 | 19 |
| São Tomé and Príncipe | 162 | 38.2 | 424 | 45 |
| Saudi Arabia | 3 | 14.5 | 64 | 3 |
| Senegal | 183 | 45.1 | 620 | 58 |
| Serbia | 165 | 38.6 | 279 | 67 |
| Seychelles | 43 | 31.7 | 88 | 28 |
| Sierra Leone | 130 | 31 | 353 | 33 |
| Singapore | 5 | 18.4 | 82 | 5 |
| Slovak Republic | 100 | 48.6 | 207 | 20 |
| Slovenia | 42 | 32 | 260 | 11 |
| Solomon Islands | 58 | 32 | 80 | 34 |
| South Africa | 19 | 28.8 | 200 | 7 |
| South Sudan | 98 | 29.1 | 218 | 36 |
| Spain | 76 | 58.2 | 167 | 8 |
| Sri Lanka | 158 | 55.6 | 167 | 47 |
| St. Kitts and Nevis | 137 | 49.8 | 203 | 35 |
| St. Lucia | 69 | 34.7 | 110 | 32 |
| St. Vincent and the Grenadines | 93 | 38.6 | 108 | 36 |
| Sudan | 139 | 45.4 | 180 | 42 |
| Suriname | 71 | 27.9 | 199 | 30 |
| Swaziland | 74 | 35.6 | 110 | 33 |
| Sweden | 35 | 49.4 | 122 | 6 |
| Switzerland | 18 | 29 | 63 | 19 |
| Syrian Arab Republic | 117 | 42.5 | 336 | 19 |
| Taiwan. China | 37 | 34.2 | 221 | 11 |
| Tajikistan | 169 | 80.9 | 209 | 31 |
| Tanzania | 148 | 44.3 | 181 | 49 |
| Thailand | 62 | 26.9 | 264 | 22 |
| Timor-Leste | 55 | 11 | 276 | 18 |
| Togo | 163 | 50.3 | 270 | 50 |
| Tonga | 73 | 30.1 | 200 | 29 |
| Trinidad and Tobago | 113 | 32 | 210 | 39 |
| Tunisia | 82 | 62.4 | 144 | 8 |
| Turkey | 56 | 40.1 | 226 | 11 |
| Uganda | 104 | 36.5 | 209 | 31 |
| Ukraine | 108 | 52.9 | 350 | 5 |
| United Arab Emirates | 1 | 14.8 | 12 | 4 |
| United Kingdom | 16 | 33.7 | 110 | 8 |
| United States | 47 | 43.8 | 175 | 10.6 |
| Uruguay | 140 | 41.8 | 312 | 33 |
| Uzbekistan | 118 | 42.2 | 193 | 33 |
| Vanuatu | 48 | 8.5 | 120 | 31 |
| Venezuela. RB | 188 | 65.5 | 792 | 71 |
| Vietnam | 173 | 40.8 | 872 | 32 |
| West Bank and Gaza | 51 | 15.3 | 162 | 28 |
| Yemen. Rep. | 135 | 33.3 | 248 | 44 |
| Zambia | 78 | 14.8 | 177 | 37 |
| Zimbabwe | 143 | 32.8 | 242 | 49 |
Pour lire le rapport complet de PWC ( 175 pages en anglais et en fichier PDF): Cliquez ICI

