Some low-income countries have relatively high tax-to- GDP ratios due to resource tax revenues

(e.g. Angola) or relatively efficient tax administration (e.g. Kenya, Brazil) whereas some middle-

income countries have lower tax-to-GDP ratios (e.g. Malaysia) which reflect a more tax-friendly
policy choice.
While overall tax revenues have remained broadly constant, the global trend shows trade taxes have
been declining as a proportion of total revenues(IMF, 2011), with the share of revenue shifting away
from border trade taxes towards domestically levied sales taxes on goods and services. Low-income
countries tend to have a higher dependence on trade taxes, and a smaller proportion of income and
consumption taxes, when compared to high income countries. [60]
One indicator of the taxpaying experience was captured in the 'Doing Business' survey, [61] which
compares the total tax rate, time spent complying with tax procedures and the number of payments
required through the year, across 176 countries. The 'easiest' countries in which to pay taxes are
located in the Middle East with the UAE ranking first, followed by Qatar and Saudi Arabia, most likely
reflecting low tax regimes in those countries. Countries in Sub-Saharan Africa are among the
'hardest' to pay with the Central African Republic, Republic of Congo, Guinea and Chad in the
bottom 5, reflecting higher total tax rates and a greater administrative burden to comply.