Statement:
In Austria, the tax system is simpler than in Poland

In the Tax Competitiveness Index rating Austria holds position #18 ²⁰²¹ out of 37 and Poland is #36 out of 37 ²⁰²¹.
Position of Austria is better than position of Poland.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Austria	'Overall Score' value is	65.7
   Poland	'Overall Score' value is	45.7