Statement:
In South Korea, the tax system is simpler than in Iceland

In the Tax Competitiveness Index rating South Korea holds position #26 ²⁰²¹ out of 37 and Iceland is #32 out of 37 ²⁰²¹.
Position of South Korea is better than position of Iceland.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Iceland	'Overall Score' value is	53.7
   South Korea	'Overall Score' value is	60.6