Vol. 5, Issue 1, Part B (2023)

The Purpose of the study was to analyse the impact of Total Tax contribution rate (% of profit) on the Ease of doing Business score in case of the three countries, i.e., India, China, and the USA for the time period of 6 years (2014-2019). The data for the study was collected through the World Bank website. Study was conducted with the help of various graphs, depicting the data and through various excel tools like correlation and regression. The correlation between the two variables is also seen as negative, implying that Total tax and contribution rate (% of profit) does have some effect on the score. It implies that as the Total tax and contribution rate (% of profit) increases, the Ease of Doing Business Score for the countries decreases, and vice-versa. Regression analysis of the data taken has also shown that Total tax and contribution rate (% of profit) in the 3 countries over the 6 year period is explaining only 47% (approximately) change in the Ease of Doing Business Score for the countries. This result is in line with the calculation of the Ease of doing Business Score as there are 10 other parameters that affect the score.