VARIABLES

COMPLIANCE

Count Mean

Standard Deviations

Tax duties are fulfilled once in a while

4.01

1.04

The enterprise forcefully pays taxes

4.84

1.40

The enterprise never pays tax

4.51

1.23

The enterprise does not consider the amount of taxes to be paid in its monthly accounts

4.15

1.14

I do not pay a penalty if I don’t fulfill my Personal income tax duties

3.84

0.72

Overall

4.27

1.11