Statement:
In Switzerland, the tax system is more complicated than in Estonia

In the Tax Competitiveness Index rating Switzerland holds position #4 ²⁰²¹ out of 37 and Estonia is #1 out of 37 ²⁰²¹.
Position of Switzerland is worse than position of Estonia.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   Estonia	'Overall Score' value is	100.0
   Switzerland	'Overall Score' value is	78.4