Irrelevant. The rate at which new businesses are formed doesn’t factor into the “Doing Business” ranking.

Irrelevant. The World Bank cares about how easy it is for a hypothetical business to pay taxes, not about whether actual businesses do pay taxes. Even if tax compliance hasn’t gone up among businesses due to high rates of tax evasion, lack of education, or other factors, ease of paying taxes could still have increased with the new simplified tax filing, causing the country's Doing Business ranking to go up.

Irrelevant. Even if tax compliance is still more difficult than complying with other regulations, the simplified tax filing, by making taxes easier, could still improve the country’s “Doing Business” ranking.

This is useful for evaluating the argument. If the answer is “yes,” then tax filing hasn’t changed for a business the size of the World Bank’s hypothetical business, and thus, the country’s ranking wouldn’t be likely to improve. If “no,” then the simplified tax filing will likely be reflected in the World Bank's assessment, and the country's ranking will improve.

Irrelevant. Whether or not the finance minister was in office has no bearing on if her country’s “Doing Business” ranking will improve based on the simplified tax system.