| Armenia | 159 |
| Azerbaijan | 103 |
| Georgia | 61 |
| Turkey | 75 |
| Russia | 105 |
| UK | 16 |
| Denmark | 13 |
*measured across 183 economies based on the total tax rate, time taken to comply, and number of tax payments
Source: PricewaterhouseCoopers LLP, Survey 2011
Tax Compliance Ranking, 2011*