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

In the Tax Competitiveness Index rating Turkey holds position #17 2021 out of 37 and Spain is #30 out of 37 2021.
Position of Turkey is better than position of Spain.

Referencies:

  1. The countries in the rating sorted by 'Overall Score' in descending order.
    Spain 'Overall Score' value is 57.1
    Turkey 'Overall Score' value is 66.7