In China (surprisingly) heavy taxes at 45%

The monthly Forbes Magazine annually publishes a ranking of the Tax Misery index, an indicator of taxpayer suffering which is constructed by adding the marginal rates of personal income tax (45%), of corporate income tax, social security paid by both the employer and the employee and finally VAT or sales tax.
In first place is France and in second, to the surprise of many, starting with the Chinese, China. The official newspaper - the People's Daily - ponderously commented that, even if this ranking does not reflect the real weight of taxes in China (the tax burden at the macroeconomic level is a modest 18% of GDP), it is in agreement «with the psychology of taxpayers», who want to see the burden of taxes reduced. Some academics have also contested the method adopted by Forbes for the calculation, arguing that it cannot be transposed into a tax system such as China's.
http://usa.chinadaily.com.cn/china/2011-09/01/content_13599222.htm
http://english.peopledaily.com.cn/90780/91344/7586726.html