Statement:
In Iceland, the tax system is more complicated than in Japan

In the Tax Competitiveness Index rating Iceland holds position #32 ²⁰²¹ out of 37 and Japan is #24 out of 37 ²⁰²¹.
Position of Iceland is worse 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.

   Iceland	'Overall Score' value is	53.7
   Japan	'Overall Score' value is	61.5