| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 3 |
4.8%
|
| -8 | Refusal (spontaneous) | 1 |
1.6%
|
| 1 | Reduced complexity of tax submission forms | 18 |
28.6%
|
| 2 | Reduced ambiguity in procedures | 12 |
19%
|
| 3 | Less conflicting requirements | 11 |
17.5%
|
| 4 | Higher quality of tax guidance provided by authorities | 6 |
9.5%
|
| 5 | Less frequency of changes in policies | 6 |
9.5%
|
| 6 | Reduced volume of information requirements | 5 |
7.9%
|
| 7 | Other | 1 |
1.6%
|
| Sysmiss | 2892 |