| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 697 |
24.4%
|
| -8 | Refusal (spontaneous) | 175 |
6.1%
|
| 1 | Tax System is unfair | 213 |
7.5%
|
| 2 | Tax rates are too high | 993 |
34.8%
|
| 3 | Establishments cannot afford to pay | 339 |
11.9%
|
| 4 | Non-compliance is common among businesses | 155 |
5.4%
|
| 5 | The government is not responsive to the needs of the businesses | 112 |
3.9%
|
| 6 | Businesses believe they won’t get caught | 42 |
1.5%
|
| 7 | Other | 126 |
4.4%
|
| Sysmiss | 103 |
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