| # | Flag | Country | Firms that do not report all sales for tax purposes (% of firms)Firms that do not report all sales for tax purposes (% of firms) | Year |
|---|---|---|---|---|
| 1 | Liberia | 97.32% | 2009 | |
| 2 | Guinea | 95.37% | 2006 | |
| 3 | Republic of the Congo | 90.02% | 2009 | |
| 4 | Gambia | 88.05% | 2006 | |
| 5 | Mauritania | 82.5% | 2006 | |
| 6 | Yemen | 82.33% | 2010 | |
| 7 | Turkey | 82.14% | 2005 | |
| 8 | Sierra Leone | 81.92% | 2009 | |
| 9 | Mongolia | 80.4% | 2004 | |
| 10 | Montenegro | 79.17% | 2003 | |
| 11 | Cambodia | 78.11% | 2007 | |
| 12 | Swaziland | 74.57% | 2006 | |
| 13 | Uganda | 74.49% | 2006 | |
| 14 | Guyana | 74.36% | 2004 | |
| 15 | Albania | 73.72% | 2005 | |
| 16 | Dominican Republic | 73.63% | 2005 | |
| 17 | Mozambique | 73.1% | 2007 | |
| 18 | Tanzania | 71.03% | 2006 | |
| 19 | Cameroon | 70.38% | 2009 | |
| 20 | Algeria | 70.37% | 2002 | |
| 21 | Vietnam | 70.3% | 2005 | |
| 22 | Costa Rica | 68.29% | 2005 | |
| 23 | Guinea-Bissau | 68.19% | 2006 | |
| 24 | Ivory Coast | 68.06% | 2009 | |
| 25 | Nigeria | 68% | 2007 | |
| 26 | Angola | 67.8% | 2006 | |
| 27 | Democratic Republic Of Congo | 65.42% | 2006 | |
| 28 | Botswana | 65.26% | 2006 | |
| 29 | Gabon | 64.83% | 2009 | |
| 30 | Kenya | 60.54% | 2007 | |
| 31 | Nicaragua | 60.43% | 2006 | |
| 32 | India | 59.24% | 2006 | |
| 33 | Ghana | 59.2% | 2007 | |
| 34 | Mexico | 57.65% | 2006 | |
| 35 | Syria | 57.06% | 2009 | |
| 36 | Republic of Macedonia | 55.73% | 2005 | |
| 37 | Malawi | 55.3% | 2006 | |
| 38 | Czech Republic | 54.91% | 2005 | |
| 39 | Panama | 54.16% | 2006 | |
| 40 | Zambia | 53.5% | 2002 | |
| 41 | Greece | 53.19% | 2005 | |
| 42 | Ethiopia | 51.6% | 2006 | |
| 43 | Bolivia | 51.36% | 2006 | |
| 44 | China | 49.45% | 2003 | |
| 45 | Argentina | 49.09% | 2006 | |
| 46 | Uruguay | 45.53% | 2006 | |
| 47 | Namibia | 45.48% | 2006 | |
| 48 | Kyrgyzstan | 45.21% | 2005 | |
| 49 | Poland | 44.58% | 2005 | |
| 50 | Guatemala | 44.17% | 2006 | |
| 51 | Indonesia | 44.04% | 2003 | |
| 52 | Georgia | 43.81% | 2005 | |
| 53 | South Korea | 43.65% | 2005 | |
| 54 | Paraguay | 42.81% | 2006 | |
| 55 | Burundi | 42.73% | 2006 | |
| 56 | Oman | 42.46% | 2003 | |
| 57 | El Salvador | 42.28% | 2006 | |
| 58 | Sri Lanka | 41.97% | 2004 | |
| 59 | Lithuania | 41.53% | 2005 | |
| 60 | Moldova | 41.42% | 2005 | |
| 61 | Russia | 40.68% | 2005 | |
| 62 | Hungary | 40.37% | 2005 | |
| 63 | South Africa | 40.3% | 2007 | |
| 64 | Mali | 39.71% | 2007 | |
| 65 | Benin | 39.55% | 2004 | |
| 66 | Azerbaijan | 38.97% | 2005 | |
| 67 | Slovenia | 38.71% | 2005 | |
| 68 | Colombia | 38.68% | 2006 | |
| 69 | Ecuador | 37.57% | 2006 | |
| 70 | Portugal | 37.25% | 2005 | |
| 71 | Tajikistan | 36.43% | 2005 | |
| 72 | Mauritius | 36.25% | 2009 | |
| 73 | Honduras | 36.02% | 2006 | |
| 74 | Madagascar | 35.61% | 2009 | |
| 75 | Lebanon | 34.98% | 2009 | |
| 76 | Croatia | 31.37% | 2005 | |
| 77 | Serbia | 30.05% | 2005 | |
| 78 | Egypt | 30% | 2008 | |
| 79 | Estonia | 29.82% | 2005 | |
| 80 | Niger | 29.73% | 2006 | |
| 81 | Rwanda | 28.9% | 2006 | |
| 82 | Republic of Ireland | 28.78% | 2005 | |
| 83 | Jamaica | 28.77% | 2005 | |
| 84 | Bosnia and Herzegovina | 28.39% | 2005 | |
| 85 | Chile | 27.89% | 2006 | |
| 86 | Armenia | 27.27% | 2005 | |
| 87 | Peru | 27.15% | 2006 | |
| 88 | Ukraine | 27.05% | 2005 | |
| 89 | Burkina Faso | 26.45% | 2009 | |
| 90 | Romania | 26.27% | 2005 | |
| 91 | Kazakhstan | 25.81% | 2005 | |
| 92 | Latvia | 25.21% | 2005 | |
| 93 | Senegal | 21.63% | 2007 | |
| 94 | Slovakia | 20.39% | 2005 | |
| 95 | Cape Verde | 19.57% | 2006 | |
| 96 | Belarus | 18.69% | 2005 | |
| 97 | Spain | 18.33% | 2005 | |
| 98 | Bulgaria | 16.38% | 2007 | |
| 99 | Laos | 14.88% | 2006 | |
| 100 | Uzbekistan | 13.81% | 2005 | |
| 101 | Jordan | 12.95% | 2006 | |
| 102 | Pakistan | 7.57% | 2007 |