| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 3 | 
                                                                 
                                    
                                    6.1%
                                 
                                                             | 
                                                        
                    
| -7 | Does not apply (spontaneous) | 0 | 
                                                                 
                                    
                                    0%
                                 
                                                             | 
                                                        
                    
| 1 | Additional accounting staff employed | 7 | 
                                                                 
                                    
                                    14.3%
                                 
                                                             | 
                                                        
                    
| 2 | Increased costs for tax services provided by other firms | 14 | 
                                                                 
                                    
                                    28.6%
                                 
                                                             | 
                                                        
                    
| 3 | Lengthened amount of time needed to calculate and submit tax returns | 19 | 
                                                                 
                                    
                                    38.8%
                                 
                                                             | 
                                                        
                    
| 4 | No impact | 6 | 
                                                                 
                                    
                                    12.2%
                                 
                                                             | 
                                                        
                    
| Sysmiss | 2906 |