Statement:
In Finland, the tax system is simpler than in Japan

In the Tax Competitiveness Index rating Finland holds position #15 ²⁰²¹ out of 37 and Japan is #24 out of 37 ²⁰²¹.
Position of Finland is better than position of Japan.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Finland	'Overall Score' value is	67.4
   Japan	'Overall Score' value is	61.5