Statement:
In Latvia, the tax system is more complicated than in Estonia

In the Tax Competitiveness Index rating Latvia holds position #2 ²⁰²¹ out of 37 and Estonia is #1 out of 37 ²⁰²¹.
Position of Latvia is worse than position of Estonia.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Estonia	'Overall Score' value is	100.0
   Latvia	'Overall Score' value is	85.1