Here's why it's tricky:
* Different categories: Some languages express time and aspect (ongoing vs. completed action) within a single verb form, while others use separate markers. This makes it difficult to compare directly.
* Grammatical vs. lexical: Some languages have a large number of grammatical tenses, while others rely more on lexical verbs (e.g., "have gone" instead of a single "past perfect" form).
* Subtle distinctions: Some languages have very subtle distinctions within their tenses that may not be present in other languages.
However, some languages often cited as having a large number of tenses include:
* Ancient Greek: Had a complex system of tenses, including a future perfect and a pluperfect.
* Sanskrit: Features a similar system of tenses to Ancient Greek.
* Many Native American languages: Often have elaborate systems of marking time and aspect in their verb forms.
Instead of trying to find the "most" tenses, it's more helpful to understand how different languages express time and aspect in their own unique ways.