Paying Taxes 2019

In-depth analysis on tax systems in 190 economies

Explore our new 13th edition of Paying Taxes, a unique report by PwC and the World Bank Group


By providing a robust comparison of four key indicators of taxation for business in 190 economies, Paying Taxes is a report jointly published by the World Bank Group and PwC Global measuring the tax environment for a medium-sized domestic sample company in 190 economies. It helps governments and businesses to better understand if their tax systems are keeping pace with global change and to learn from what other countries are doing. It can enhance the mutual trust between taxpayers and tax authorities by improving the understanding of where their tax systems are working well and where there is any room for further improvement.

Key findings


The global average results for our case study company are almost unchanged from last year, and yet 113 economies recorded tax reforms.

237 time to comply; 23.8 number of payments; 40.4% total tax & contribution rate; 59.6/100 post-filing index
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In the thirteen years since the first edition of Paying Taxes, we have witnessed the very significant progress that China has made in improving the tax environment for taxpayers. The Chinese government and tax authority have invested considerable resources in a number of areas of the tax system and especially, in recent years, in developing technology. With the goal to improve the tax environment for businesses, China introduced various measures, featuring the following:

  • optimizing tax systems,
  • legislating the existing tax regulations into tax laws,
  • initiating the organizational restructuring of tax authorities,
  • digitalising the tax filing procedures,
  • launching the “Internet + Taxation Initiative” and rolling out of the “Golden Tax III” System nationwide,
  • cutting taxes, social security and housing fund contribution, and local levies, and
  • providing major education programs for taxpayers. 
Trends in the Paying Taxes sub-indicators for China since 2004

Contact us

Peter Ng

China and Hong Kong Tax Leader, PwC China

Tel: +[86] (21) 2323 1828

Matthew Mui

Partner, PwC China

Tel: +[86] (10) 6533 3028

Jessica Zhang

Senior Manager, PwC China

Tel: +[86] (21) 2323 1116

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