Some states are more business-friendly than others. Whetheryou're president of a large corporation or a credit union executivetrying to better serve your members, tax rates, regulations, growthstance and the quality of life found in your state have a bigimpact on your success.

According to the 2015 results of Chief Executive magazine's ”Bestand Worst States for Business” survey, CEOs in the United Statesfavor states that foster growth through progressive businessdevelopment programs, low taxes and a quality livingenvironment.

In the annual survey, completed by 511 U.S. CEOs, states weremeasured on three categories to achieve their overall ranking:

• Taxes and regulations
• Quality of the workforce
• Living environment (which includes quality of education, costof living, affordable housing, social amenities and crimerates)

In 2015, one state remained the best state for business for the11th year in a row. Can you guess which state has a hold on the No.1 spot?

Here are the 2015 top 10 states for business accordingto Chief Executive magazine.

10. South Carolina (No. 5 lastyear)

South Carolina offers a highly educated workforce, low businessregulation and favorable weather conditions that result incontinued growth in its manufacturing sector.

CEO comment: “Greenville, South Carolina is outstandingin its location for workforces access, quality of life andlogistical access via Interstate and oversea containers comingthrough Charleston into the U.S.”

9. Arizona (No. 7 last year)

In addition to low taxes, a quality workforce, reasonablehousing costs and favorable weather conditions, Arizona continuesto attract and keep big-name businesses such as Wal-Mart, FedEx,Honeywell, JPMorgan Chase and dozens of others.

8. Nevada (No. 8 last year,also)

CEOs are pleased with the business-friendly tax rates, lowgovernmental regulations, highly-educated, quality workforce andreasonable cost of living in Nevada.

7. Louisiana (No. 9 last year)

During 2015, Louisiana showed strong improvement in attractingand retaining technology businesses, while also benefitting from adownstream position in oil and gas. CEOs are pleased with thestate's industrial incentives, cheap energy and non-unionworkforce.

6. Indiana (No. 6 last year,also)

The only Midwest state to make the top 10, the right-to-workstate's business growth strategy has been paying off. Indianaboasts 68 company headquarters, including Cummins, Eli Lilly,Brightpoint and Delta Faucet Company.

CEO comment: “Since former Governor Mitch Daniels,Indiana has become very business friendly.”

5. Georgia (No. 10 last year)

Georgia is experiencing business growth. Its low tax andregulatory hurdles, along with a high-quality workforce and astrong living environment recently attracted Mercedes-Benz.

CEO comment: ”Georgia works very hard at bothattracting and keeping businesses with jobs in the state.”

4. Tennessee (No. 3 last year)

Tennessee is becoming a center for automotive industrymanufacturing, including a Nissan plant in Knoxville.

CEO comment: “Low taxes, and no state income tax iskey; you can have an educated workforce and low state taxes; thatis why I put Tennessee first.”

3. North Carolina (No. 4 lastyear)

North Carolina continues to outpace other states in new jobgrowth, and dominates the south in areas such as laptop exports andagriculture. Tobacco is still the state's leading grownproduct.

CEO comment: “I respect North Carolina's earlyinitiatives to encourage corporate emigration.”

2. Florida (No. 2 last year,also)

This southeast state, which has held its second-placeposition for four years, has much to offer businesses, including aworld-class infrastructure, flexible enterprise zones and taxcredits for R&D.

CEO comment: ”Florida is making all the right moves asa great place to work and live. Property taxes are highthough.”

1. Texas (No. 1 last year, also)

Since the recession began in December 2007, 1.2 million net jobshave been created in Texas, while 700,000 net jobs were created inthe other 49 states combined. From climate to transportation tocost of living, Texas has proven it can't be beat.

CEO comment: ”Texas is pro-business in terms of taxes,licensing, incentives, as well as quality of workforce.”

See also: Texas: Beyond Black Gold