Statement:
In Italy, the tax system is more complicated than in Austria

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

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
   Italy	'Overall Score' value is	44.6