A small nation cannot rely on the internal market. Therefore for Estonia, a country whose exports form above 70 percent of GDP, it is critical to establish an attractive business, legal and tax environment for entrepreneurs and investors. Here are some key indexes and rankings:
No. 1 International Tax Competitiveness index by the Tax Foundation (see: https://taxfoundation.org/2017-international-tax-competitiveness-index/)
No. 12 Ease of Doing Business Index by the World Bank (see: http://www.doingbusiness.org/rankings/)