Rotated Factor Matrix*

Questionnaire Items

Component

1

2

3

Increased rate of direct taxes

0.877

Increased rate of indirect taxes

0.87

Economic downturn

0.753

Increased rate of public insurance payments

0.643

Understaffing of tax agency

0.777

Control system weakness

0.712

Increased organizational problems

0.697

Inefficient justice system

0.696

Law complexity

0.619

Inadequate provision of public services

0.842

Injustice of the tax system

0.806

Lack of political will

0.71