Dataset

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2. World Bank Indicators
3. Paying taxes: Time to complete a corporate income tax correction (weeks) (DB17-20 methodology)

Paying taxes: Time to complete a corporate income tax correction (weeks) (DB17-20 methodology)

Time to complete a corporate income tax correction (weeks) (DB17-20 methodology) measures the time to complete a review by the tax authority including a formal tax audit if in 25% or more of cases, a company that voluntarily reports an error in its corporate income tax 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.