Statement:
In Switzerland, the tax system is simpler than in France

In the Tax Competitiveness Index rating Switzerland holds position #4 ²⁰²¹ out of 37 and France is #35 out of 37 ²⁰²¹.
Position of Switzerland is better than position of France.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

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

   France	'Overall Score' value is	48.7
   Switzerland	'Overall Score' value is	78.4