The structure of a country’s tax code is an important determinant of its economic performance.
A well-structured tax code is easy for taxpayers to comply with and can promote economic development, while raising sufficient revenue for a government’s priorities.
In contrast, poorly structured tax systems can be costly, distort economic decision making, and harm domestic economies.
Read more at - http://taxfoundation.org/article/2016-international-tax-competitiveness-index