Category NF-F FF-F EF-F NF-E FF-E EF-E

Intentional tax evasion 3 11 2 3 12 0

Tax evasion based on error 0 0 0 0 0 1
Intransparency of the tax system 0 0 0 2 0 0
Tax havens 1 0 6 2 0 3
Legal tax reduction 5 0 2 6 5 8
Economic advantage of tax flight 0 0 1 0 0 1
Flight abroad 2 2 13 1 0 11
Injustice 2 1 1 0 0 0
Vertical justice 0 1 0 0 0 0
Horizontal justice 2 2 0 0 0 0
Cleverness 2 0 0 3 2 1
Audit and sanction 0 8 1 0 12 0
Individual justification 1 1 0 2 0 0
Personal advantage 1 2 1 4 1 3
Illegal 1 7 0 0 10 0
Peccadillo 0 2 1 0 0 1
Negative consequences of tax flight 0 0 1 0 0 1
Economic consequences 1 1 0 0 2 2
Tax types 0 2 2 1 0 0
Harmonization of the tax system 3 0 1 0 0 0
Bureaucracy 0 0 2 0 1 4
Criticism on the tax system 0 0 1 3 1 4
Unprofitable 0 1 2 1 2 2
Unacceptance of tax reduction 0 0 1 0 2 0
Opportunity 0 0 0 0 2 0
Make use of tax allowances 6 1 1 3 1 1
Wish to reduce the tax burden 1 0 5 0 3 3
Risk tendency 1 3 2 1 12 0
Tax loophole 8 0 0 5 0 1
Acceptance of tax reduction 4 1 4 8 3 2
Black money 0 1 0 0 8 0
Reactance 1 0 0 0 0 0
Tax law 2 2 5 4 2 6
Tax office 0 6 4 4 6 2
NF-A FF-A EF-A NF-P FF-P EF-P
1 4 0 0 5 0
0 1 0 0 1 0
0 1 0 0 0 1
0 0 1 0 0 4
6 0 3 2 0 0
0 0 3 0 0 1
1 0 13 0 0 1
0 1 0 1 3 0
0 0 1 0 1 0
0 0 0 0 1 0
5 1 0 0 2 0
0 3 2 0 5 0
0 2 1 0 1 0
5 5 4 2 2 6
2 5 0 1 2 0
0 4 0 1 2 0
1 0 1 0 1 3
0 0 3 0 0 1
3 2 1 0 0 0
0 0 2 0 0 0
0 0 1 0 0 1
0 2 1 0 0 1
0 0 3 0 1 2
1 9 3 0 4 1
0 2 0 0 0 0
4 1 0 0 0 0
1 1 4 0 0 1
3 4 1 0 6 1
5 1 0 5 0 0
8 0 1 6 3 1
1 3 0 0 2 0
0 0 0 0 1 0
1 0 4 0 0 0
0 1 1 0 0 1