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BBI(Business Burden Index)
The Business Burden Index (BBI) quantifies the burden on businesses caused by taxes, quasi-taxes, and regulations. It was jointly developed and published by the Korea Chamber of Commerce and Industry and the Policy Evaluation Research Institute (PERI), making it highly valuable for use in legislation and policy-making by the National Assembly and the government.
What is the BBI ?
The Business Burden Index (BBI) is an index that quantifies the burden on businesses caused by taxes, quasi-taxes, and regulations
Purpose of BBI Development
The government continues its efforts to alleviate the burden on businesses through deregulation and tax reform. However, the implementation of such policies faces challenges due to prevailing anti-business sentiments and the distorted perception equating businesses with wealth.
The Business Burden Index (BBI) is a precise and reliable index developed by the top experts nationally
How to Use BBI
- Burden by Company Size
BBI enables quantitative comparisons of burdens across small, medium, and large companies, highlighting disparities in tax and regulatory impact. - Industry and Regional Comparison
Analyzing BBI by industry and region helps identify heavily burdened sectors or areas and supports the development of targeted policies. - Policy Impact Assessment
BBI measures the effectiveness of tax or regulatory changes by comparing business burdens before and after policy implementation. - International Comparison
BBI allows for quantitative comparisons of Korea’s business burden against global counterparts, informing competitiveness evaluations.
BBI history
BBI Index (2010–2025)
The burdens that businesses experience in their operations are broadly classified into (1) taxes, (2) quasi-taxes, (3) regulations, and (4) other business burdens. The sector-specific Business Burden Index indicates that a value above 100 means more businesses feel burdened, while a value below 100 means fewer businesses feel burdened.
Category | 2015 | 2025 |
Totall | 110 | 106 |
1. Tax Burden | 121 | 101 |
2. Quasi-Tax Burden | 123 | 113 |
3. Regulatory Burden | 88 | 103 |
① Entry | 69 | 101 |
② Location/Construction | 82 | 99 |
③ Environment | 96 | 99 |
④ Labor | 105 | 112 |
4. Administrative Burden at the Frontline | 77 | 111 |