The purpose of this initiative by Paderborn University is to identify the determinants of tax complexity, to develop and maintain an index measuring the level of tax complexity across countries. In this framework, the Tax Complexity Index measures the complexity of a country’s corporate income tax system as faced by multinational corporations.
Partners Maria Zoupa, and Daphne Cozonis have contributed in the 2020 Global MNC Tax Complexity Survey, providing all the required information for Greece, as TAXAND members.
With the 2020 data, the Paderborn University’s website now offers the possibility to get a comprehensive picture of tax complexity in different countries and to compare it over time (2016, 2018 and 2020). Conducted every two years, the survey and this cross- country data comprise a useful set of drivers dimensions of the tax code and tax framework complexity.