| Structure and Items | Frequency percentage % | |||||||
| The increase in tax evasion is being caused by the following… 1 (totally disagree) to 7 (absolutely agree) | 1 | 2 | 3 | 4 | 5 | 6 | 7 | |
| Negative Economic Factors (NEF) | Economic downturn | 2 1.6% | 8 6.6% | 21 17.2% | 34 27.9% | 32 26.2% | 21 17.2% | 4 3.3% |
| Increased rate of direct taxes | 0 0% | 5 4.1% | 5 4.1% | 21 17.2% | 42 34.4% | 35 28.7% | 14 11.5% | |
| Increased rate of indirect taxes | 0 0% | 6 4.9% | 6 4.9% | 22 18% | 36 29.5% | 33 27% | 19 15.6% | |
| Increased rate of public insurance payments | 1 0.8% | 13 10.7% | 14 11.5% | 30 24.6% | 32 26.2% | 21 17.2% | 11 9% | |
| Public Administration Inefficiency (PAI) | Understaffing of tax agency | 1 0.8% | 5 4.1% | 12 9.8% | 41 33.6% | 25 20.5% | 29 23.8% | 9 7.4% |
| Increased organizational problems | 0 0% | 11 9% | 32 26.2% | 29 23.8% | 25 20.5% | 17 13.9% | 8 6.6% | |
| Control system weakness | 0 0% | 6 4.9% | 21 17.2% | 36 29.5% | 20 16.4% | 33 27% | 6 4.9% | |
| Inefficient justice system | 0 0% | 6 4.9% | 24 19.7% | 38 31.1% | 26 21.3% | 24 19.7% | 4 3.3% | |
| Law Complexity | 0 0% | 8 6.6% | 20 16.4% | 26 21.3% | 23 18.9% | 38 31.1% | 7 5.7% | |
| Negative Psychological Factors (NPF) | Inadequate provision of public services | 0 0% | 3 2.5% | 9 7.4% | 17 13.9% | 33 27% | 45 36.9% | 15 12.3% |
| Injustice of the tax system | 0 0% | 3 2.5% | 14 11.5% | 34 27.9% | 28 23% | 36 29.5% | 7 5.7% | |
| Lack of political will | 1 0.8% | 0 0% | 7 5.7% | 22 18% | 28 23% | 39 32% | 25 20.5% | |