| Variable | N | Def. | Min | Max | Avg. Mean | Avg. std.dev |
| C | 752 | SMEs Compliance to taxes | 3 | 5 | 4.27 | 1.11 |
| P | 752 | SMEs Perception on taxes | 2 | 5 | 4.29 | 1.02 |
| G | 752 | SMEs subjective Growth opinions | 3 | 5 | 4.82 | 0.80 |