Source: World Bank Doing Business 2013 (RANK: Best=1; Worst=185
Registering property
Poland made property registration faster by introducing a new caseload management system for the land and mortgage registries and by continuing to digitize the records of the registries.
Paying taxes
Poland made paying taxes easier for companies by promoting the use of electronic filing and payment systems—though it also increased social security contributions.
Resolving insolvency
Poland strengthened its insolvency process by updating guidelines on the in-formation and documents that need to be included in the bankruptcy petition and by granting secured creditors the right to take over claims encumbered with financial pledges in case of liquidation.
Conclusion
Poland was the global top improver in the past year. It enhanced the ease of doing business through four institutional or regulatory reforms, making it easier to register property, pay taxes, enforce contracts, and resolve insolvency.