Paying Taxes 2017, now in its 11th edition, continues to be a unique report from PwC and the World Bank Group. It is the only piece of research which, by using a medium-sized domestic case study company, measures and assesses the ease of paying taxes across 190 economies. This year, for the first time, we look at two post-filing processes; obtaining a VAT refund and correcting a corporate income tax return and dealing with any corresponding tax audits. This publication also includes two articles which look beyond the case study. The first considers that while paying taxes is an important part of how companies contribute to society, companies may have more to offer. The second article looks at the rising importance of consumption taxes to governments and the challenges of creating effective and efficient VAT systems.