| Value | Category | Cases | |
|---|---|---|---|
| -9 | Don't know (spontaneous) | 1 |
0.2%
|
| -8 | Refusal (spontaneous) | 10 |
1.8%
|
| 1 | Tax procedures are too complicated | 140 |
25.5%
|
| 2 | Too many documents or too frequent filing | 128 |
23.3%
|
| 3 | Too difficult or long to receive refunds | 100 |
18.2%
|
| 4 | Too many inspections or audits | 70 |
12.7%
|
| 5 | The appeal process is too difficult | 28 |
5.1%
|
| 6 | Tax officials are corrupt | 58 |
10.5%
|
| 7 | Other reason | 15 |
2.7%
|
| Sysmiss | 750 |
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