| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 19 |
0.4%
|
| -8 | Refusal (spontaneous) | 47 |
0.9%
|
| 1 | Tax procedures are too complicated | 1967 |
38%
|
| 2 | Too many documents or too frequent filing | 947 |
18.3%
|
| 3 | Too difficult or long to receive refunds | 889 |
17.2%
|
| 4 | Too many inspections or audits | 505 |
9.8%
|
| 5 | The appeal process is too difficult | 284 |
5.5%
|
| 6 | Tax officials are corrupt | 203 |
3.9%
|
| 7 | Other Reason | 309 |
6%
|
| Sysmiss | 4206 |