| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 28 |
8.2%
|
| -8 | Refusal (spontaneous) | 10 |
2.9%
|
| 1 | Complexity of tax submission forms | 52 |
15.2%
|
| 2 | Unclear procedures | 38 |
11.1%
|
| 3 | Conflicting requirements | 54 |
15.7%
|
| 4 | Low quality of tax guidance provided by authorities | 58 |
16.9%
|
| 5 | Frequency of changes in policies | 62 |
18.1%
|
| 6 | Volume of information requirements | 24 |
7%
|
| 7 | Other | 17 |
5%
|
| Sysmiss | 2612 |