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

In the Tax Competitiveness Index rating South Korea holds position #26 2021 out of 37 and New Zealand is #3 out of 37 2021.
Position of South Korea is worse than position of New Zealand.

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
    South Korea 'Overall Score' value is 60.6