| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 |
2.6%
|
| -8 | Refusal (spontaneous) | 0 |
0%
|
| 1 | Increased complexity of tax submission forms | 10 |
25.6%
|
| 2 | Increased ambiguity in procedures | 6 |
15.4%
|
| 3 | More conflicting requirements | 6 |
15.4%
|
| 4 | Lower quality of tax guidance provided by authorities | 5 |
12.8%
|
| 5 | More frequency of changes in policies | 6 |
15.4%
|
| 6 | Increased volume of information requirements | 5 |
12.8%
|
| 7 | Other | 0 |
0%
|
| Sysmiss | 2916 |