Romania climbed one position in the 2007 classification with 96 taxes, compared with 89 taxes in 2006.
In 2007, the first three positions worldwide are held by Belarus – 124 taxes, Uzbekistan – 118 taxes and Ukraine – 99 taxes, as shows the report "Paying Taxes 2008," drawn up by PwC and the World Bank, which surveyed 178 countries.
The report indicates that, despite the introduction of the flat tax in both Romania and Ukraine, the increase in the number of other taxes imposed in these countries lowers the efficiency and benefits of this taxation system.