Statement:
In South Korea, the tax system is more complicated than in Belgium

In the Tax Competitiveness Index rating South Korea holds position #26 ²⁰²¹ out of 37 and Belgium is #23 out of 37 ²⁰²¹.
Position of South Korea is worse than position of Belgium.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Belgium	'Overall Score' value is	61.6
   South Korea	'Overall Score' value is	60.6