Statement:
In New Zealand, the tax system is simpler than in Spain

In the Tax Competitiveness Index rating New Zealand holds position #3 2021 out of 37 and Spain is #30 out of 37 2021.
Position of New Zealand is better than position of Spain.

Referencies:

  1. The countries in the rating sorted by 'Overall Score' in descending order.
    New Zealand 'Overall Score' value is 81.3
    Spain 'Overall Score' value is 57.1