We have analysed corporate tax rates and Individual income tax rates in the world.

The lowest corporate tax rates in 2014 are – in Cyprus, Bulgaria, Albania, Ireland and Montenegro – about 10-12%. The highest, more than 50%, are – in Japan, Malta, Arabian Emirates, USA and Sudan. There are no sharp trends in the last years, less than 5% in a three years period. Significant decreasing of corporate tax rates was before 2008, for example in Germany – more than 30% between 2007 and 2014, as in Canada, Sweden and South Africa.

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Trends of Individual income tax rates are different. For example, in Czech Republic tax decreasing was in 2008 to 15% from 32%, but then was increasing again to 22% in 2013. And there is not any decreasing trend in the last years, except Malta. The lowest rates, less than 13% in Bulgaria, Russia and Kazakhstan. The highest, more than 50% – in Austria, Belgium, Israel, Netherlands and Sweden.

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