variables: 158619

This table contains all the variables of all the datasets we have at Our World In Data. Note that this includes only the information about the variables like name and default display settings, not the data itself.

Data license: CC-BY

This data as json

id name unit description createdAt updatedAt code coverage timespan datasetId sourceId shortUnit display columnOrder originalMetadata grapherConfigAdmin shortName catalogPath dimensions schemaVersion processingLevel processingLog titlePublic titleVariant attributionShort attribution descriptionShort descriptionFromProducer descriptionKey descriptionProcessing licenses license grapherConfigETL type sort dataChecksum metadataChecksum
158619 Time to prepare and pay taxes (hours)   Time to prepare and pay taxes is the time, in hours per year, it takes to prepare, file, and pay (or withhold) three major types of taxes: the corporate income tax, the value added or sales tax, and labor taxes, including payroll taxes and social security contributions. Limitations and exceptions: To make the data comparable across countries, several assumptions are made about businesses. The main assumptions are that they are limited liability companies, they operate in the country's most populous city, they are domestically owned, they perform general industrial or commercial activities, and they have certain levels of start-up capital, employees, and turnover. The Doing Business methodology on business taxes is consistent with the Total Tax Contribution framework developed by PricewaterhouseCoopers (now PwC), which measures the taxes that are borne by companies and that affect their income statements. However, PwC bases its calculation on data from the largest companies in the economy, while Doing Business focuses on a standardized medium-size company. Statistical concept and methodology: The data covering taxes payable by businesses, measure all taxes and contributions that are government mandated (at any level - federal, state, or local), apply to standardized businesses, and have an impact in their income statements. The taxes covered go beyond the definition of a tax for government national accounts (compulsory, unrequited payments to general government) and also measure any imposts that affect business accounts. The main differences are in labor contributions and value added taxes. The data account for government-mandated contributions paid by the employer to a requited private pension fund or workers insurance fund but exclude value added taxes because they do not affect the accounting profits of the business - that is, they are not reflected in the income statement. 2021-08-10 01:59:14 2023-06-15 05:05:42 IC.TAX.DURS   2005-2019 5357 18145   
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