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

In the Tax Competitiveness Index rating Spain holds position #30 ²⁰²¹ out of 37 and Poland is #36 out of 37 ²⁰²¹.
Position of Spain is better than position of Poland.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Poland	'Overall Score' value is	45.7
   Spain	'Overall Score' value is	57.1