Creating

Paying Taxes
JANUARY 2005
Trading across Borders
JANUARY 2005
DOING BUSINESS INDICATORS 105
Total tax
Time payable Documents Signatures Time for Documents Signatures Time for
Payments (hours (% of gross for export for export export for import for import import
Economy (number) per year) profit) (number) (number) (days) (number) (number) (days)
Guyana 45 288 20.7 8 10 42 11 15 54
Haiti 53 . . 31.7 8 20 58 9 35 60
Honduras 48 424 43.2 7 17 34 15 21 46
Hong Kong, China 1 80 14.3 6 4 13 8 3 16
Hungary 24 304 56.8 6 4 23 10 5 24
Iceland 19 175 52.2 7 3 15 6 2 15
India 59 264 43.2 10 22 36 15 27 43
Indonesia 52 560 38.8 7 3 25 10 6 30
Iran 28 . . 14.6 11 30 45 11 45 51
Iraq 13 48 5.6 10 70 105 19 75 135
Ireland 8 76 45.3 5 5 14 4 5 15
Israel 33 210 57.5 5 2 10 5 4 13
Italy 20 360 59.8 8 5 28 16 10 38
Jamaica 72 414 49.4 5 7 20 8 7 26
Japan 26 315 34.6 5 3 11 7 3 11
Jordan 10 101 39.8 7 6 28 12 5 28
Kazakhstan 34 156 41.6 14 15 93 18 17 87
Kenya 17 372 68.2 8 15 45 13 20 62
Kiribati 16 . . 15.6 6 5 31 11 6 32
Korea 26 290 29.6 5 3 12 8 5 12
Kuwait 14 . . 8.2 5 10 30 11 12 39
Kyrgyz Republic 95 204 59.4 . . . . . . 18 27 127
Lao PDR 31 180 24.7 12 17 66 16 28 78
Latvia 39 320 38.7 9 6 18 13 7 21
Lebanon 33 208 30.4 6 15 22 12 35 34
Lesotho 19 564 37.7 . . . . . . 10 15 50
Lithuania 13 162 41.6 5 5 6 12 4 17
Macedonia, FYR 54 96 40.1 10 8 32 10 11 35
Madagascar 29 400 58.9 7 15 50 9 18 59
Malawi 33 782 56.5 9 12 41 6 20 61
Malaysia 28 . . 11.6 6 3 20 12 5 22
Maldives 1 0 5.5 7 4 24 12 4 29
Mali 60 270 44.0 10 33 67 16 60 61
Marshall Islands 20 160 42.6 . . . . . . 6 6 14
Mauritania 61 696 75.8 9 13 42 7 25 40
Mauritius 7 158 38.2 5 4 16 7 4 16
Mexico 49 536 31.3 6 4 18 8 11 26
Micronesia 8 128 32.1 . . . . . . 14 5 33
Moldova 44 250 44.7 7 12 33 7 13 35
Mongolia 43 . . 45.3 11 21 66 10 27 74
Morocco 28 690 54.8 7 13 31 11 17 33
Mozambique 35 230 50.9 6 12 41 16 12 41
Namibia 23 50 43.9 9 7 32 14 7 25
Nepal 23 408 31.8 7 12 44 10 24 38
Netherlands 22 700 53.3 5 3 7 4 1 8
New Zealand 8 70 44.2 5 2 8 9 2 13
Nicaragua 64 240 54.3 6 4 38 7 5 38
Niger 44 270 49.4 . . . . . . 19 52 89
Nigeria 36 1120 27.1 11 39 41 13 71 53
Norway 3 87 60.1 4 3 7 4 3 7
Oman 13 52 5.2 9 7 23 13 9 27
Pakistan 32 560 57.4 8 10 33 12 15 39