Research by KPMG.

The research which included 86 countries found that Slovenia, Croatia and Hungary have the highest taxes in the world, including the tax incomes and social expenses.

If Macedonia was included in the research, it would have been on the 10th place along with Bulgaria.
KPMG founded that the average income taxes in 2009 dropped by 0.3% to 28.9% while the highest average tax rate of 36% are paying the European countries.