Corporate Tax Complexity Index for Four Countries, 2022
| Country | Tax Complexity Index |
|---|---|
| India | 0.42 |
| Kenya | 0.37 |
| Switzerland | 0.23 |
| United States | 0.40 |
Every two years from 2016 to 2022, the research project Accounting for Transparency has conducted a worldwide survey of tax consultants and tax services firms in order to calculate the Tax Complexity Index, a measure of the complexity of a nation’s corporate income tax system. The index ranges from zero (minimally complex) to one (extremely complex). In the table, the country with the simplest corporate tax system in 2022 was