| # | Flag | Country | Firms expected to give gifts in meetings with tax officials (% of firms)Firms expected to give gifts in meetings with tax officials (% of firms) | Year |
|---|---|---|---|---|
| 1 | Yemen | 62.6% | 2013 | |
| 2 | Syria | 61% | 2009 | |
| 3 | Cambodia | 58.7% | 2016 | |
| 4 | Kyrgyzstan | 54.8% | 2013 | |
| 5 | Democratic Republic Of Congo | 53.9% | 2013 | |
| 6 | Portugal | 52.1% | 2005 | |
| 7 | Ukraine | 50% | 2013 | |
| 8 | Liberia | 41.7% | 2017 | |
| 9 | Bangladesh | 41% | 2013 | |
| 10 | Republic of the Congo | 37.1% | 2009 | |
| 11 | Laos | 35.2% | 2018 | |
| 12 | Angola | 34.2% | 2010 | |
| 13 | Afghanistan | 34% | 2014 | |
| 14 | Mali | 32.1% | 2016 | |
| 15 | Tajikistan | 31.9% | 2013 | |
| 16 | Madagascar | 31.7% | 2013 | |
| 17 | Solomon Islands | 30.9% | 2015 | |
| 18 | South Sudan | 30.6% | 2014 | |
| 19 | Sierra Leone | 29.6% | 2017 | |
| 20 | Iraq | 29.2% | 2011 | |
| 21 | Pakistan | 28.8% | 2013 | |
| 22 | Morocco | 28.7% | 2013 | |
| 23 | Nigeria | 25.9% | 2014 | |
| 24 | Vietnam | 25% | 2015 | |
| 25 | Malaysia | 23.7% | 2015 | |
| 26 | Ivory Coast | 22.9% | 2016 | |
| 27 | Gabon | 22.8% | 2009 | |
| 28 | Guinea-Bissau | 22.7% | 2006 | |
| 29 | Kazakhstan | 22.3% | 2013 | |
| 30 | Indonesia | 21.6% | 2015 | |
| 31 | South Korea | 21.3% | 2005 | |
| 32 | Chad | 21% | 2018 | |
| 33 | Kenya | 20.9% | 2018 | |
| 34 | Cameroon | 20.4% | 2016 | |
| 35 | Myanmar | 20.4% | 2016 | |
| 36 | Mauritania | 20.4% | 2014 | |
| 37 | Burundi | 20% | 2014 | |
| 38 | Samoa | 19.6% | 2009 | |
| 39 | Mongolia | 19.5% | 2013 | |
| 40 | Albania | 18.4% | 2013 | |
| 41 | Malawi | 18.3% | 2014 | |
| 42 | Ethiopia | 17.4% | 2015 | |
| 43 | East Timor | 17.1% | 2015 | |
| 44 | Central African Republic | 16.8% | 2011 | |
| 45 | Montenegro | 16.2% | 2013 | |
| 46 | Paraguay | 16.1% | 2017 | |
| 47 | Lesotho | 15.7% | 2016 | |
| 48 | India | 15.3% | 2014 | |
| 49 | Algeria | 15% | 2007 | |
| 50 | Germany | 14.8% | 2005 | |
| 51 | Lebanon | 14.6% | 2013 | |
| 52 | Tanzania | 14.6% | 2013 | |
| 53 | Jordan | 14.4% | 2013 | |
| 54 | Jamaica | 14.3% | 2010 | |
| 55 | Uganda | 14.3% | 2013 | |
| 56 | Spain | 14.3% | 2005 | |
| 57 | Philippines | 14.1% | 2015 | |
| 58 | Mozambique | 13.5% | 2018 | |
| 59 | Moldova | 13.5% | 2013 | |
| 60 | Egypt | 13.2% | 2016 | |
| 61 | Zimbabwe | 12.6% | 2016 | |
| 62 | Azerbaijan | 12.5% | 2013 | |
| 63 | Saint Lucia | 11.9% | 2010 | |
| 64 | Dominican Republic | 11.9% | 2016 | |
| 65 | Ghana | 11.4% | 2013 | |
| 66 | Republic of Ireland | 11% | 2005 | |
| 67 | Benin | 11% | 2016 | |
| 68 | The Bahamas | 10.9% | 2010 | |
| 69 | China | 10.9% | 2012 | |
| 70 | Lithuania | 10.9% | 2013 | |
| 71 | Nepal | 10.4% | 2013 | |
| 72 | Mexico | 10.4% | 2010 | |
| 73 | Kosovo | 9.9% | 2013 | |
| 74 | Colombia | 9.1% | 2017 | |
| 75 | Zambia | 9% | 2013 | |
| 76 | Bolivia | 8.7% | 2017 | |
| 77 | Thailand | 8.5% | 2016 | |
| 78 | Botswana | 8.4% | 2010 | |
| 79 | Brazil | 8.3% | 2009 | |
| 80 | Sri Lanka | 7.7% | 2011 | |
| 81 | Suriname | 7.7% | 2018 | |
| 82 | Costa Rica | 7.6% | 2010 | |
| 83 | Bosnia and Herzegovina | 7.4% | 2013 | |
| 84 | Russia | 7.3% | 2012 | |
| 85 | Senegal | 7.3% | 2014 | |
| 86 | Peru | 7% | 2017 | |
| 87 | Guinea | 6.9% | 2016 | |
| 88 | Romania | 6.8% | 2013 | |
| 89 | Belize | 6.7% | 2010 | |
| 90 | Burkina Faso | 6.7% | 2009 | |
| 91 | Swaziland | 6.6% | 2016 | |
| 92 | Panama | 6.4% | 2010 | |
| 93 | Venezuela | 6.4% | 2010 | |
| 94 | Niger | 6.1% | 2017 | |
| 95 | Antigua and Barbuda | 6.1% | 2010 | |
| 96 | Bulgaria | 6% | 2013 | |
| 97 | Argentina | 6% | 2017 | |
| 98 | Saint Vincent and the Grenadines | 5.9% | 2010 | |
| 99 | Gambia | 5.6% | 2018 | |
| 100 | Dominica | 5.6% | 2010 | |
| 101 | Trinidad and Tobago | 5.5% | 2010 | |
| 102 | Namibia | 5.3% | 2014 | |
| 103 | Tunisia | 4.9% | 2013 | |
| 104 | Nicaragua | 4.8% | 2016 | |
| 105 | Togo | 4.7% | 2016 | |
| 106 | Armenia | 4.6% | 2013 | |
| 107 | Vanuatu | 4.6% | 2009 | |
| 108 | Guyana | 4.6% | 2010 | |
| 109 | Fiji | 4.5% | 2009 | |
| 110 | Rwanda | 4.5% | 2011 | |
| 111 | Honduras | 3.9% | 2016 | |
| 112 | Serbia | 3.7% | 2013 | |
| 113 | Ecuador | 3.5% | 2017 | |
| 114 | Djibouti | 3.4% | 2013 | |
| 115 | Belarus | 3.4% | 2013 | |
| 116 | Sudan | 3.2% | 2014 | |
| 117 | South Africa | 3.1% | 2007 | |
| 118 | Slovakia | 2.5% | 2013 | |
| 119 | Republic of Macedonia | 2.4% | 2013 | |
| 120 | Uzbekistan | 2.4% | 2013 | |
| 121 | Poland | 2.1% | 2013 | |
| 122 | Grenada | 1.9% | 2010 | |
| 123 | Greece | 1.7% | 2018 | |
| 124 | Barbados | 1.6% | 2010 | |
| 125 | Tonga | 1.4% | 2009 | |
| 126 | Turkey | 1.2% | 2013 | |
| 127 | Cape Verde | 1.1% | 2009 | |
| 128 | Latvia | 0.9% | 2013 | |
| 129 | El Salvador | 0.7% | 2016 | |
| 130 | Czech Republic | 0.4% | 2013 | |
| 131 | Chile | 0.4% | 2010 | |
| 132 | Slovenia | 0.3% | 2013 | |
| 133 | Guatemala | 0.3% | 2017 | |
| 134 | Sweden | 0.3% | 2014 | |
| 135 | Mauritius | 0.3% | 2009 | |
| 136 | Bhutan | 0.3% | 2015 | |
| 137 | Georgia | 0.2% | 2013 | |
| 138 | Hungary | 0% | 2013 | |
| 139 | Israel | 0% | 2013 | |
| 140 | Saint Kitts And Nevis | 0% | 2010 | |
| 141 | Uruguay | 0% | 2017 | |
| 142 | Federated States of Micronesia | 0% | 2009 | |
| 143 | Estonia | 0% | 2013 | |
| 144 | Croatia | 0% | 2013 | |
| 145 | Eritrea | 0% | 2009 | |
| 146 | Papua New Guinea | 0% | 2015 |