B-READY: Taxation Pillar 3: Operational Efficiency of Tax Systems in Practice

B-READY focuses on ten topics that are organized following the life cycle of the firm and its participation in the market while opening, operating (or expanding), and closing (or reorganizing) a business. The Taxation topic measures the quality of regulation, administration, and practical implementation of tax systems across the three different dimensions, or pillars. The third pillar evaluates the practical effectiveness of the implemented tax regulations and public services.