| # | Flag | Country | Number of visits or required meetings of affected firms with tax officialsNumber of visits or required meetings of affected firms with tax officials | Year |
|---|---|---|---|---|
| 1 | Gabon | 18.8 | 2009 | |
| 2 | Democratic Republic Of Congo | 10.3 | 2013 | |
| 3 | Cambodia | 5.8 | 2016 | |
| 4 | Albania | 5.5 | 2013 | |
| 5 | Guyana | 5.2 | 2010 | |
| 6 | Liberia | 4.9 | 2017 | |
| 7 | Chile | 4.7 | 2010 | |
| 8 | Gambia | 4.4 | 2018 | |
| 9 | Cameroon | 4.4 | 2016 | |
| 10 | Central African Republic | 4.3 | 2011 | |
| 11 | Bolivia | 4.3 | 2017 | |
| 12 | Yemen | 4.0 | 2013 | |
| 13 | Guinea-Bissau | 3.9 | 2006 | |
| 14 | Uganda | 3.9 | 2013 | |
| 15 | Montenegro | 3.8 | 2013 | |
| 16 | Venezuela | 3.8 | 2010 | |
| 17 | Guatemala | 3.8 | 2017 | |
| 18 | Angola | 3.7 | 2010 | |
| 19 | Swaziland | 3.7 | 2016 | |
| 20 | Ethiopia | 3.7 | 2015 | |
| 21 | Nigeria | 3.7 | 2014 | |
| 22 | Nicaragua | 3.7 | 2016 | |
| 23 | Republic of Macedonia | 3.6 | 2013 | |
| 24 | Ivory Coast | 3.6 | 2016 | |
| 25 | Pakistan | 3.6 | 2013 | |
| 26 | Ecuador | 3.5 | 2017 | |
| 27 | Colombia | 3.5 | 2017 | |
| 28 | Sudan | 3.3 | 2014 | |
| 29 | Rwanda | 3.3 | 2011 | |
| 30 | Costa Rica | 3.3 | 2010 | |
| 31 | Grenada | 3.3 | 2010 | |
| 32 | Tajikistan | 3.3 | 2013 | |
| 33 | Argentina | 3.3 | 2017 | |
| 34 | Niger | 3.3 | 2017 | |
| 35 | Chad | 3.2 | 2018 | |
| 36 | South Sudan | 3.2 | 2014 | |
| 37 | Egypt | 3.2 | 2016 | |
| 38 | Sierra Leone | 3.2 | 2017 | |
| 39 | Bangladesh | 3.2 | 2013 | |
| 40 | Suriname | 3.1 | 2018 | |
| 41 | India | 3.1 | 2014 | |
| 42 | Zimbabwe | 3.0 | 2016 | |
| 43 | Republic of the Congo | 3.0 | 2009 | |
| 44 | Ghana | 3.0 | 2013 | |
| 45 | Mexico | 3.0 | 2010 | |
| 46 | Mauritius | 3.0 | 2009 | |
| 47 | Uruguay | 2.9 | 2017 | |
| 48 | Guinea | 2.9 | 2016 | |
| 49 | Kosovo | 2.9 | 2013 | |
| 50 | Bulgaria | 2.9 | 2013 | |
| 51 | Mali | 2.9 | 2016 | |
| 52 | Laos | 2.8 | 2018 | |
| 53 | Togo | 2.8 | 2016 | |
| 54 | Malawi | 2.8 | 2014 | |
| 55 | Croatia | 2.8 | 2013 | |
| 56 | Estonia | 2.8 | 2013 | |
| 57 | Saint Kitts And Nevis | 2.8 | 2010 | |
| 58 | Georgia | 2.7 | 2013 | |
| 59 | Slovenia | 2.7 | 2013 | |
| 60 | Nepal | 2.7 | 2013 | |
| 61 | Antigua and Barbuda | 2.7 | 2010 | |
| 62 | Mozambique | 2.7 | 2018 | |
| 63 | Kenya | 2.7 | 2018 | |
| 64 | Kazakhstan | 2.6 | 2013 | |
| 65 | Botswana | 2.5 | 2010 | |
| 66 | Peru | 2.5 | 2017 | |
| 67 | Mauritania | 2.4 | 2014 | |
| 68 | Vanuatu | 2.4 | 2009 | |
| 69 | East Timor | 2.4 | 2015 | |
| 70 | Sri Lanka | 2.4 | 2011 | |
| 71 | Moldova | 2.4 | 2013 | |
| 72 | Russia | 2.4 | 2012 | |
| 73 | Paraguay | 2.4 | 2017 | |
| 74 | Federated States of Micronesia | 2.3 | 2009 | |
| 75 | Romania | 2.3 | 2013 | |
| 76 | Greece | 2.3 | 2018 | |
| 77 | Serbia | 2.2 | 2013 | |
| 78 | Tanzania | 2.2 | 2013 | |
| 79 | Cape Verde | 2.2 | 2009 | |
| 80 | Saint Lucia | 2.2 | 2010 | |
| 81 | Burkina Faso | 2.2 | 2009 | |
| 82 | Zambia | 2.2 | 2013 | |
| 83 | Saint Vincent and the Grenadines | 2.2 | 2010 | |
| 84 | Belize | 2.2 | 2010 | |
| 85 | Fiji | 2.2 | 2009 | |
| 86 | Dominica | 2.2 | 2010 | |
| 87 | Kyrgyzstan | 2.1 | 2013 | |
| 88 | El Salvador | 2.1 | 2016 | |
| 89 | Ukraine | 2.1 | 2013 | |
| 90 | China | 2.1 | 2012 | |
| 91 | Honduras | 2.1 | 2016 | |
| 92 | Senegal | 2.1 | 2014 | |
| 93 | Mongolia | 2.1 | 2013 | |
| 94 | Dominican Republic | 2.1 | 2016 | |
| 95 | Samoa | 2.1 | 2009 | |
| 96 | Panama | 2.1 | 2010 | |
| 97 | Latvia | 2.1 | 2013 | |
| 98 | Solomon Islands | 2.0 | 2015 | |
| 99 | Azerbaijan | 2.0 | 2013 | |
| 100 | Bosnia and Herzegovina | 2.0 | 2013 | |
| 101 | Iraq | 2.0 | 2011 | |
| 102 | Jordan | 2.0 | 2013 | |
| 103 | Namibia | 2.0 | 2014 | |
| 104 | Vietnam | 1.9 | 2015 | |
| 105 | The Bahamas | 1.9 | 2010 | |
| 106 | South Africa | 1.8 | 2007 | |
| 107 | Brazil | 1.8 | 2009 | |
| 108 | Lebanon | 1.8 | 2013 | |
| 109 | Burundi | 1.8 | 2014 | |
| 110 | Myanmar | 1.8 | 2016 | |
| 111 | Hungary | 1.8 | 2013 | |
| 112 | Eritrea | 1.7 | 2009 | |
| 113 | Armenia | 1.7 | 2013 | |
| 114 | Lesotho | 1.7 | 2016 | |
| 115 | Poland | 1.6 | 2013 | |
| 116 | Jamaica | 1.6 | 2010 | |
| 117 | Czech Republic | 1.6 | 2013 | |
| 118 | Benin | 1.6 | 2016 | |
| 119 | Madagascar | 1.5 | 2013 | |
| 120 | Tunisia | 1.5 | 2013 | |
| 121 | Uzbekistan | 1.5 | 2013 | |
| 122 | Barbados | 1.5 | 2010 | |
| 123 | Afghanistan | 1.5 | 2014 | |
| 124 | Indonesia | 1.5 | 2015 | |
| 125 | Morocco | 1.5 | 2013 | |
| 126 | Philippines | 1.4 | 2015 | |
| 127 | Turkey | 1.4 | 2013 | |
| 128 | Trinidad and Tobago | 1.4 | 2010 | |
| 129 | Djibouti | 1.4 | 2013 | |
| 130 | Belarus | 1.4 | 2013 | |
| 131 | Malaysia | 1.4 | 2015 | |
| 132 | Slovakia | 1.4 | 2013 | |
| 133 | Papua New Guinea | 1.4 | 2015 | |
| 134 | Sweden | 1.4 | 2014 | |
| 135 | Lithuania | 1.4 | 2013 | |
| 136 | Tonga | 1.3 | 2009 | |
| 137 | Bhutan | 1.2 | 2015 | |
| 138 | Thailand | 1.2 | 2016 | |
| 139 | Israel | 1.1 | 2013 |