requite

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Second, the concurrence of several factors (such as non-coerciveness, non-existence of specific requitals, lack of information on concepts and quantities, partial shifting of burden by tax-payers, and intergovernmental grants) can explain why burden visibility values are lower than the optimal value of 100.
Such general low values of revenue visibility stem from the concurrence of several factors such as noncoerciveness, nonexistence of specific requitals, lack of information on concepts and quantities, partial shifting of burden by taxpayers, and intergovernmental grants.
Notes: v denotes degree of coercion of public revenue for its legal provider; p denotes degree of specific requital of public revenue for its legal provider; m denotes degree of information on the public revenue concept for its legal provider; q denotes degree of information on the public revenue quantity for its legal provider; and [i.