| 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 |