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

In the Tax Competitiveness Index rating New Zealand holds position #3 ²⁰²¹ out of 37 and Latvia is #2 out of 37 ²⁰²¹.
Position of New Zealand is worse than position of Latvia.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Latvia	'Overall Score' value is	85.1
   New Zealand	'Overall Score' value is	81.3