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

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

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Italy	'Overall Score' value is	44.6
   Spain	'Overall Score' value is	57.1