Another problem associated with functional integration has to do with levels of staff specialization. Tax laws and regulations become increasingly complex as attempts are made to make them more equitable or reduce loopholes and abuses, and the administrative expertise needed to manage the operation of that tax increases. This complexity means that greater and greater degrees of specialized will be required to explain, monitor, and enforce the collection of the tax revenue. Functional integration moves in the other direction, toward less and less specialization. As mentioned earlier, this has led some states to integrate some functions (e.g., secretarial, clerical, collection, data processing) and separate others (e.g., taxpayer education, auditing, compliance monitoring, and enforcement)