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Chad has the lowest tax payment ease index in the world. A tax study by the World Bank in collaboration with PricewaterhouseCoopers (PwC), titled "Paying Taxes 2017," gave the country a tax payment index of 18.76. Mauritania is second with an index of 19.69, followed by Central African Republic with an index of 20.56.
African countries dominate the low tax payment index. This is due to the numerous types of taxes and the difficult bureaucracy involved in paying taxes in countries on the African continent. The difficulty in paying taxes results in low government revenue as many taxpayers are reluctant to comply.
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