| Value | Category | Cases | |
|---|---|---|---|
| -9 | DON’T KNOW (SPONTANEOUS) | 136 |
100%
|
| -8 | REFUSAL (SPONTANEOUS) | 0 | |
| 1 | Tax procedures are too complicated | 0 | |
| 2 | Too many documents or too frequent filing | 0 | |
| 3 | Too difficult or long to receive refunds | 0 | |
| 4 | Too many inspections or audits | 0 | |
| 5 | The appeal process is too difficult | 0 | |
| 6 | Tax officials are corrupt | 0 | |
| 7 | Other reason | 0 |