South Africa is the top African reformer when it comes to tax and the fourth reformer worldwide, shows a study released on Friday.

The study entitled Paying Taxes 2009 was carried out by the World Bank, International Finance Corporation and PricewaterhouseCoopers.

Three sub-Saharan Africa countries were placed in the top 25 for ease of paying taxes: Mauritius (11), Botswana (17), and South Africa (23).

South Africa has systematically improved its e-filing system, making it easier for business to pay taxes and file tax returns, the report said.

South Africa has also implemented reforms reducing tax burdens on companies by reducing the number of taxes paid by business and reducing the rate of secondary tax on companies, the report added.

As a region, Africa recorded the fourth-highest number of reforms.

The study indicated that tax authorities worldwide were overhauling tax systems "by reducing taxes, streamlining administrative processes and modernising payment systems."