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. Tax Competitiveness Index 2021 by Tax Foundation
    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