We present the ranking with the countries that have the most attractive tax systems.
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Each year the Tax Foundation rankings with the countries that have the most attractive tax systems and to do so, it prepares the 'International Index of Tax Competitiveness' and is based on 40 different variables, some of them related to the tax system applicable to companies , to salary, consumption or property.
According to the results of 2019, the leading economy at the level of OECD countries is Estonia, with 100 points out of the 100 possible. France, on the other hand, occupies the last place, number 36, with 42.7 points. Spain is in position number 23, with 60.3 points and two places below the United States, this in 21.