| Value | Category | Cases | |
|---|---|---|---|
| -9 | DON’T KNOW (SPONTANEOUS) | 136 |
13.6%
|
| -8 | REFUSAL (SPONTANEOUS) | 116 |
11.6%
|
| 0 | 196 |
19.6%
|
|
| 1 | Tax procedures are too complicated | 193 |
19.3%
|
| 2 | Too many documents or too frequent filing | 85 |
8.5%
|
| 3 | Too difficult or long to receive refunds | 33 |
3.3%
|
| 4 | Too many inspections or audits | 43 |
4.3%
|
| 5 | The appeal process is too difficult | 25 |
2.5%
|
| 6 | Tax officials are corrupt | 114 |
11.4%
|
| 7 | Other reason | 57 |
5.7%
|