Statement:
In France, the tax system is more complicated than in Spain
In the Tax Competitiveness Index rating
France holds position #35 2021
out of 37 and Spain is #30 out of 37 2021.
Position of France is worse than position of Spain.
Referencies:
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The countries in the rating sorted by 'Overall Score' in descending order.
France 'Overall Score' value is 48.7 Spain 'Overall Score' value is 57.1