Dataset

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2. World Bank Indicators
3. Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology)

Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology)

The time to comply with a corporate income tax correction measures the time spent preparing and submitting the correction, and the time spent preparing information for the tax officers, if, in 25% or more of cases, a company that voluntarily reports an error in its CIT return and an underpayment of the tax due would be selected for additional review. The component indicator is computed based on the methodology in the DB17-20 studies.