| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 63 |
13%
|
| -8 | Refusal (spontaneous) | 21 |
4.3%
|
| 1 | Complexity of tax submission forms | 75 |
15.4%
|
| 2 | Unclear procedures | 67 |
13.8%
|
| 3 | Conflicting requirements | 86 |
17.7%
|
| 4 | Low quality of tax guidance provided by authorities | 71 |
14.6%
|
| 5 | Frequency of changes in policies | 63 |
13%
|
| 6 | Volume of information requirements | 28 |
5.8%
|
| 7 | Other | 12 |
2.5%
|
| Sysmiss | 2469 |