Statement:
In Iceland, the tax system is simpler than in Portugal

In the Tax Competitiveness Index rating Iceland holds position #32 ²⁰²¹ out of 37 and Portugal is #34 out of 37 ²⁰²¹.
Position of Iceland is better than position of Portugal.

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
   Portugal	'Overall Score' value is	49.0