The paperwork and filing and stuff don't feel tough to me, I just don't want to sit and spend time on the financials. Emotionally it doesn't seem to bother me, but when I get started I build anxiety about it being too complicated and time-consuming, so I avoid it. I'd rather do just about anything else, and my to-do list is sky high.
Procrastination comes in various forms: fear, avoiding the yucky stuff or downright dislike for the task at hand. Take your pick, Ad. Like eating an elephant, it takes a bite at a time.