/* TAX.hk Main Stylesheet - Extracted from layout */
* { margin: 0; padding: 0; box-sizing: border-box; }
:root {
    --primary: #1e3a5f;
    --primary-dark: #0f1f33;
    --primary-light: #2d5a8a;
    --accent: #c9a227;
    --accent-dark: #a88620;
    --accent-light: #e6c84a;
    --teal: #0d9488;
    --teal-light: #14b8a6;
    --coral: #f97316;
    --white: #FFFFFF;
    --light: #FAFBFC;
    --warm-bg: #f8f7f4;
    --cream: #fdfbf7;
    --gray-50: #FAFAFA;
    --gray-100: #F5F5F5;
    --gray-200: #EEEEEE;
    --gray-300: #E0E0E0;
    --gray-400: #BDBDBD;
    --gray-500: #9E9E9E;
    --gray-600: #757575;
    --gray-700: #424242;
    --gray-800: #303030;
    --gray-900: #212121;
    --success: #2e7d32;
    --shadow-sm: 0 1px 3px rgba(0,0,0,0.08);
    --shadow-md: 0 4px 12px rgba(0,0,0,0.1);
    --shadow-lg: 0 8px 30px rgba(0,0,0,0.12);
    --shadow-glow: 0 0 40px rgba(201, 162, 39, 0.15);
    --radius-sm: 6px;
    --radius-md: 12px;
    --radius-lg: 16px;
}
html { scroll-behavior: smooth; }
body {
    font-family: 'Inter', 'Noto Sans HK', -apple-system, BlinkMacSystemFont, sans-serif;
    line-height: 1.7;
    color: var(--gray-700);
    background-color: var(--warm-bg);
    font-size: 16px;
    -webkit-font-smoothing: antialiased;
}
.container {
    max-width: 1200px;
    margin: 0 auto;
    padding: 0 1.5rem;
}

/* ===== Top Bar (Dark Utility Bar) ===== */
.top-bar {
    background: linear-gradient(135deg, var(--primary-dark) 0%, var(--primary) 100%);
    color: rgba(255, 255, 255, 0.85);
    font-size: 0.8rem;
    position: relative;
    z-index: 1001;
}
.top-bar::after {
    content: '';
    position: absolute;
    bottom: 0;
    left: 0;
    right: 0;
    height: 1px;
    background: linear-gradient(90deg, transparent 0%, rgba(201, 162, 39, 0.5) 50%, transparent 100%);
}
.top-bar-container {
    max-width: 1200px;
    margin: 0 auto;
    padding: 0.5rem 1.5rem;
    display: flex;
    justify-content: space-between;
    align-items: center;
}
.top-bar-left { display: flex; align-items: center; gap: 1rem; }
.top-bar-right { display: flex; align-items: center; gap: 0.75rem; }
.top-bar-text { display: flex; align-items: center; gap: 0.4rem; }
.top-bar-text i { color: var(--accent); font-size: 0.75rem; }
.top-bar-divider { width: 1px; height: 14px; background: rgba(255, 255, 255, 0.2); }
.top-bar-link {
    color: rgba(255, 255, 255, 0.85);
    text-decoration: none;
    padding: 0.25rem 0.5rem;
    border-radius: 4px;
    transition: all 0.2s ease;
    background: transparent;
    border: none;
    cursor: pointer;
    font-size: 0.8rem;
}
.top-bar-link:hover { color: white; background: rgba(255, 255, 255, 0.1); }
.top-bar-link-accent { background: var(--accent); color: var(--primary-dark); font-weight: 600; }
.top-bar-link-accent:hover { background: var(--accent-light); color: var(--primary-dark); }
.top-bar-user { display: flex; align-items: center; gap: 0.35rem; }
.top-bar .lang-dropdown-toggle {
    background: rgba(255, 255, 255, 0.1);
    border: 1px solid rgba(255, 255, 255, 0.15);
    color: rgba(255, 255, 255, 0.9);
    padding: 0.35rem 0.65rem;
    font-size: 0.8rem;
}
.top-bar .lang-dropdown-toggle:hover {
    background: rgba(255, 255, 255, 0.15);
    border-color: rgba(255, 255, 255, 0.25);
    color: white;
}
.top-bar .lang-dropdown-toggle .fa-globe { color: var(--accent); }
.top-bar .auth-links { display: flex; align-items: center; gap: 0.5rem; }

/* ===== Navbar ===== */
.navbar {
    background: var(--white);
    padding: 0;
    position: sticky;
    top: 0;
    z-index: 1000;
    box-shadow: 0 4px 20px rgba(30, 58, 95, 0.08);
}
.navbar::after {
    content: '';
    position: absolute;
    bottom: 0;
    left: 0;
    right: 0;
    height: 3px;
    background: linear-gradient(90deg, var(--primary) 0%, var(--accent) 50%, var(--teal) 100%);
}
.navbar-container {
    max-width: 1200px;
    margin: 0 auto;
    padding: 0 1.5rem;
    display: flex;
    justify-content: space-between;
    align-items: center;
    height: 68px;
}
.navbar-brand { text-decoration: none; display: flex; align-items: center; gap: 0.75rem; }
.brand-logo svg { display: block; }
.brand-text { display: flex; flex-direction: column; line-height: 1.1; }
.brand-name { font-size: 1.35rem; font-weight: 800; color: var(--primary); letter-spacing: -0.5px; }
.brand-dot { color: var(--accent); }
.brand-tagline { font-size: 0.65rem; color: var(--gray-500); font-weight: 500; letter-spacing: 0.5px; text-transform: uppercase; }
.navbar-cta {
    display: inline-flex; align-items: center; gap: 0.5rem; padding: 0.6rem 1.25rem;
    background: linear-gradient(135deg, var(--accent) 0%, var(--accent-dark) 100%);
    color: white; text-decoration: none; font-weight: 600; font-size: 0.9rem;
    border-radius: var(--radius-sm); box-shadow: 0 2px 8px rgba(201, 162, 39, 0.3); transition: all 0.25s ease;
}
.navbar-cta:hover {
    background: linear-gradient(135deg, var(--accent-light) 0%, var(--accent) 100%);
    box-shadow: 0 4px 12px rgba(201, 162, 39, 0.4); transform: translateY(-1px);
}
.navbar-menu { display: flex; list-style: none; gap: 0.25rem; align-items: center; }
.navbar-menu a {
    color: var(--gray-700); text-decoration: none; font-weight: 500; font-size: 0.95rem;
    padding: 0.6rem 1.1rem; border-radius: var(--radius-sm); transition: all 0.25s ease; position: relative;
}
.navbar-menu a:hover { color: var(--primary); background: linear-gradient(135deg, rgba(30, 58, 95, 0.06) 0%, rgba(13, 148, 136, 0.04) 100%); }
.navbar-menu a.active {
    color: var(--white); background: linear-gradient(135deg, var(--primary) 0%, var(--primary-light) 100%);
    font-weight: 600; box-shadow: 0 2px 8px rgba(30, 58, 95, 0.2);
}
.navbar-menu a.active::after { display: none; }

/* Language Switcher */
.lang-switcher {
    display: flex; gap: 0.2rem;
    background: linear-gradient(135deg, var(--gray-100) 0%, var(--gray-50) 100%);
    padding: 0.3rem; border-radius: var(--radius-md); border: 1px solid var(--gray-200);
}
.lang-switcher a { color: var(--gray-600); text-decoration: none; font-size: 0.8rem; font-weight: 600; padding: 0.4rem 0.7rem; border-radius: var(--radius-sm); transition: all 0.2s ease; }
.lang-switcher a:hover { color: var(--primary); background: rgba(255,255,255,0.8); }
.lang-switcher a.active { color: var(--white); background: linear-gradient(135deg, var(--teal) 0%, var(--teal-light) 100%); box-shadow: 0 2px 6px rgba(13, 148, 136, 0.25); }

/* Navbar Right */
.navbar-right { display: flex; align-items: center; gap: 1rem; }
.auth-links { display: flex; align-items: center; gap: 0.75rem; }
.auth-btn { padding: 0.55rem 1.25rem; border-radius: var(--radius-sm); text-decoration: none; font-weight: 600; font-size: 0.9rem; transition: all 0.25s ease; }
.login-btn { color: var(--primary); background: transparent; border: 1px solid transparent; }
.login-btn:hover { background: var(--gray-100); border-color: var(--gray-200); }
.register-btn { color: var(--white); background: linear-gradient(135deg, var(--accent) 0%, var(--accent-dark) 100%); box-shadow: 0 2px 8px rgba(201, 162, 39, 0.3); }
.register-btn:hover { background: linear-gradient(135deg, var(--accent-light) 0%, var(--accent) 100%); box-shadow: 0 4px 12px rgba(201, 162, 39, 0.4); transform: translateY(-1px); }
.user-menu { display: flex; align-items: center; gap: 0.75rem; }
.user-name { color: var(--gray-700); font-size: 0.9rem; font-weight: 500; }
.logout-btn { background: transparent; border: 1px solid var(--gray-300); color: var(--gray-600); padding: 0.4rem 0.75rem; border-radius: var(--radius-sm); font-size: 0.85rem; cursor: pointer; transition: all 0.2s ease; }
.logout-btn:hover { border-color: var(--gray-400); color: var(--gray-700); }

/* Mobile Menu */
.mobile-menu-toggle { display: none; background: transparent; border: none; padding: 0.5rem; cursor: pointer; color: var(--gray-700); }
.mobile-menu-toggle i { font-size: 1.5rem; }
.mobile-menu-content { display: none; }

/* ===== Page Header ===== */
.page-header {
    background: linear-gradient(135deg, var(--primary) 0%, var(--primary-light) 50%, var(--primary-dark) 100%);
    color: white; padding: 4rem 0; position: relative; overflow: hidden;
}
.page-header::before {
    content: ''; position: absolute; top: -30%; right: -10%; width: 600px; height: 600px;
    background: radial-gradient(circle, rgba(201, 162, 39, 0.15) 0%, transparent 60%);
    border-radius: 50%; animation: float 8s ease-in-out infinite;
}
.page-header::after {
    content: ''; position: absolute; bottom: -40%; left: -10%; width: 500px; height: 500px;
    background: radial-gradient(circle, rgba(13, 148, 136, 0.1) 0%, transparent 60%);
    border-radius: 50%; animation: float 10s ease-in-out infinite reverse;
}
@keyframes float {
    0%, 100% { transform: translate(0, 0) scale(1); }
    50% { transform: translate(20px, -20px) scale(1.05); }
}
.page-header-content { position: relative; z-index: 1; }
.page-title { font-size: 2.5rem; font-weight: 800; margin-bottom: 0.75rem; letter-spacing: -1px; text-shadow: 0 2px 4px rgba(0,0,0,0.1); }
.page-subtitle { font-size: 1.1rem; opacity: 0.9; font-weight: 400; }

/* ===== Section ===== */
.section { padding: 4.5rem 0; position: relative; }
.section-alt { background: linear-gradient(180deg, var(--white) 0%, var(--cream) 100%); }
.section-header { text-align: center; margin-bottom: 3rem; }
.section-label {
    display: inline-flex; align-items: center; gap: 0.5rem; font-size: 0.85rem; font-weight: 700;
    color: var(--teal); text-transform: uppercase; letter-spacing: 1.5px; margin-bottom: 1rem;
    padding: 0.4rem 1rem; background: linear-gradient(135deg, rgba(13, 148, 136, 0.1) 0%, rgba(13, 148, 136, 0.05) 100%); border-radius: 50px;
}
.section-label::before { content: ''; width: 8px; height: 8px; background: var(--teal); border-radius: 50%; }
.section-title { font-size: 2.25rem; font-weight: 800; margin-bottom: 1rem; color: var(--gray-900); letter-spacing: -0.5px; }
.section-title span { background: linear-gradient(135deg, var(--accent) 0%, var(--coral) 100%); -webkit-background-clip: text; -webkit-text-fill-color: transparent; background-clip: text; }
.section-subtitle { font-size: 1.1rem; color: var(--gray-600); max-width: 600px; margin: 0 auto; line-height: 1.8; }

/* ===== Cards ===== */
.card {
    background: white; border-radius: var(--radius-lg); overflow: hidden; box-shadow: var(--shadow-sm);
    transition: all 0.3s cubic-bezier(0.4, 0, 0.2, 1); border: 1px solid var(--gray-200); position: relative;
}
.card::before {
    content: ''; position: absolute; top: 0; left: 0; right: 0; height: 3px;
    background: linear-gradient(90deg, var(--teal) 0%, var(--accent) 100%); opacity: 0; transition: opacity 0.3s ease;
}
.card:hover { transform: translateY(-6px); box-shadow: 0 12px 40px rgba(30, 58, 95, 0.12); border-color: var(--gray-100); }
.card:hover::before { opacity: 1; }

/* ===== Buttons ===== */
.btn {
    display: inline-flex; align-items: center; justify-content: center; gap: 0.5rem;
    padding: 0.85rem 1.75rem; border-radius: var(--radius-sm); text-decoration: none;
    font-weight: 600; font-size: 0.95rem; transition: all 0.25s cubic-bezier(0.4, 0, 0.2, 1);
    border: none; cursor: pointer; position: relative; overflow: hidden;
}
.btn::before {
    content: ''; position: absolute; top: 0; left: -100%; width: 100%; height: 100%;
    background: linear-gradient(90deg, transparent, rgba(255,255,255,0.2), transparent); transition: left 0.4s ease;
}
.btn:hover::before { left: 100%; }
.btn-primary { background: linear-gradient(135deg, var(--primary) 0%, var(--primary-light) 100%); color: white; box-shadow: 0 4px 15px rgba(30, 58, 95, 0.25); }
.btn-primary:hover { background: linear-gradient(135deg, var(--primary-light) 0%, var(--primary) 100%); box-shadow: 0 6px 20px rgba(30, 58, 95, 0.35); transform: translateY(-2px); }
.btn-outline { background: transparent; color: var(--primary); border: 2px solid var(--primary); }
.btn-outline:hover { background: var(--primary); color: white; box-shadow: 0 4px 15px rgba(30, 58, 95, 0.2); }
.btn-accent { background: linear-gradient(135deg, var(--accent) 0%, var(--accent-dark) 100%); color: white; box-shadow: 0 4px 15px rgba(201, 162, 39, 0.3); }
.btn-accent:hover { background: linear-gradient(135deg, var(--accent-light) 0%, var(--accent) 100%); box-shadow: 0 6px 20px rgba(201, 162, 39, 0.4); transform: translateY(-2px); }
.btn-teal { background: linear-gradient(135deg, var(--teal) 0%, var(--teal-light) 100%); color: white; box-shadow: 0 4px 15px rgba(13, 148, 136, 0.3); }
.btn-teal:hover { box-shadow: 0 6px 20px rgba(13, 148, 136, 0.4); transform: translateY(-2px); }
.btn-white { background: white; color: var(--primary); box-shadow: 0 2px 10px rgba(0,0,0,0.08); }
.btn-white:hover { background: var(--gray-50); box-shadow: 0 4px 15px rgba(0,0,0,0.12); }

/* ===== Pagination ===== */
.pagination-wrapper { margin-top: 2rem; display: flex; justify-content: center; }
.pagination-nav { display: flex; justify-content: center; }
.pagination-links { display: flex; align-items: center; gap: 0.5rem; flex-wrap: wrap; justify-content: center; }
.pagination-btn {
    display: inline-flex; align-items: center; justify-content: center; min-width: 40px; height: 40px;
    padding: 0 0.75rem; border-radius: 8px; font-size: 0.9rem; font-weight: 500; color: var(--gray-700);
    text-decoration: none; background: white; border: 1px solid var(--gray-200); transition: all 0.3s ease; cursor: pointer;
}
.pagination-btn:hover:not(.disabled):not(.active) { background: var(--primary); color: white; border-color: var(--primary); }
.pagination-btn.active { background: var(--primary); color: white; border-color: var(--primary); }
.pagination-btn.disabled { color: var(--gray-400); cursor: not-allowed; background: var(--gray-50); }
@media (max-width: 480px) {
    .pagination-btn { min-width: 36px; height: 36px; padding: 0 0.5rem; font-size: 0.85rem; }
}

/* ===== Footer ===== */
.footer {
    background: linear-gradient(180deg, var(--gray-900) 0%, var(--primary-dark) 100%);
    color: var(--gray-400); padding: 5rem 0 2rem; margin-top: 0; position: relative; overflow: hidden;
}
.footer::before {
    content: ''; position: absolute; top: 0; left: 0; right: 0; height: 4px;
    background: linear-gradient(90deg, var(--teal) 0%, var(--accent) 50%, var(--coral) 100%);
}
.footer::after {
    content: ''; position: absolute; bottom: -50%; right: -20%; width: 600px; height: 600px;
    background: radial-gradient(circle, rgba(201, 162, 39, 0.05) 0%, transparent 60%); border-radius: 50%;
}
.footer-newsletter { display: flex; align-items: center; justify-content: space-between; gap: 2rem; background: rgba(255,255,255,0.08); border: 1px solid rgba(255,255,255,0.12); border-radius: 14px; padding: 1.5rem 2rem; margin-bottom: 2.5rem; position: relative; z-index: 1; }
.footer-newsletter-text h3 { font-size: 1.1rem; font-weight: 700; color: white; margin-bottom: 0.3rem; display: flex; align-items: center; gap: 0.5rem; }
.footer-newsletter-text h3 i { color: var(--accent); }
.footer-newsletter-text p { font-size: 0.85rem; color: rgba(255,255,255,0.7); margin: 0; }
.footer-newsletter-form { display: flex; gap: 0.5rem; flex-shrink: 0; }
.footer-newsletter-form input[type="email"] { padding: 0.7rem 1rem; border: 1.5px solid rgba(255,255,255,0.2); border-radius: 8px; background: rgba(255,255,255,0.1); color: white; font-size: 0.9rem; width: 240px; }
.footer-newsletter-form input[type="email"]::placeholder { color: rgba(255,255,255,0.5); }
.footer-newsletter-form input[type="email"]:focus { outline: none; border-color: var(--accent); background: rgba(255,255,255,0.15); }
.footer-newsletter-form button { padding: 0.7rem 1.2rem; background: var(--accent); color: #1a1a1a; border: none; border-radius: 8px; font-weight: 700; font-size: 0.9rem; cursor: pointer; transition: all 0.3s ease; display: flex; align-items: center; gap: 0.4rem; white-space: nowrap; }
.footer-newsletter-form button:hover { background: #e6c84a; transform: translateY(-1px); }
@media (max-width: 768px) {
    .footer-newsletter { flex-direction: column; text-align: center; }
    .footer-newsletter-form { width: 100%; }
    .footer-newsletter-form input[type="email"] { flex: 1; width: auto; }
}
.footer-content { display: grid; grid-template-columns: 2fr repeat(3, 1fr); gap: 3rem; margin-bottom: 3rem; position: relative; z-index: 1; }
.footer-brand { font-size: 1.5rem; font-weight: 800; color: white; display: flex; align-items: center; gap: 0.5rem; margin-bottom: 1rem; }
.footer-brand i { background: linear-gradient(135deg, var(--accent) 0%, var(--coral) 100%); -webkit-background-clip: text; -webkit-text-fill-color: transparent; background-clip: text; }
.footer-about p { font-size: 0.95rem; line-height: 1.7; margin-bottom: 1.5rem; }
.footer-section h4 { color: white; margin-bottom: 1.25rem; font-weight: 700; font-size: 1rem; position: relative; padding-left: 1rem; }
.footer-section h4::before {
    content: ''; position: absolute; left: 0; top: 50%; transform: translateY(-50%); width: 4px; height: 16px;
    background: linear-gradient(180deg, var(--accent) 0%, var(--teal) 100%); border-radius: 2px;
}
.footer-section ul { list-style: none; }
.footer-section li { margin-bottom: 0.75rem; }
.footer-section a { color: var(--gray-400); text-decoration: none; font-size: 0.95rem; transition: all 0.2s ease; display: inline-block; }
.footer-section a:hover { color: var(--accent); transform: translateX(4px); }
.footer-social { display: flex; gap: 0.75rem; }
.footer-social a {
    width: 42px; height: 42px; border-radius: 50%;
    background: linear-gradient(135deg, rgba(255,255,255,0.1) 0%, rgba(255,255,255,0.05) 100%);
    display: flex; align-items: center; justify-content: center; color: white;
    transition: all 0.3s ease; border: 1px solid rgba(255,255,255,0.1);
}
.footer-social a:hover {
    background: linear-gradient(135deg, var(--accent) 0%, var(--coral) 100%);
    border-color: var(--accent); transform: translateY(-3px); box-shadow: 0 4px 15px rgba(201, 162, 39, 0.3);
}
.footer-bottom { border-top: 1px solid rgba(255,255,255,0.1); padding-top: 2rem; display: flex; justify-content: space-between; align-items: center; font-size: 0.9rem; position: relative; z-index: 1; }
.footer-links { display: flex; gap: 1.5rem; }
.footer-links a { color: var(--gray-500); text-decoration: none; transition: all 0.2s ease; }
.footer-links a:hover { color: var(--accent); }

/* ===== Grid ===== */
.grid { display: grid; gap: 1.5rem; }
.grid-2 { grid-template-columns: repeat(2, 1fr); }
.grid-3 { grid-template-columns: repeat(3, 1fr); }
.grid-4 { grid-template-columns: repeat(4, 1fr); }

/* ===== Utilities ===== */
.text-center { text-align: center; }
.text-muted { color: var(--gray-500); }

/* ===== Responsive ===== */
@media (max-width: 1024px) {
    .grid-4 { grid-template-columns: repeat(2, 1fr); }
    .grid-3 { grid-template-columns: repeat(2, 1fr); }
    .footer-content { grid-template-columns: repeat(2, 1fr); }
}

@media (max-width: 768px) {
    .top-bar-left { display: none; }
    .top-bar-container { justify-content: flex-end; padding: 0.4rem 1rem; }
    .top-bar .lang-dropdown-toggle .current-lang { display: none; }
    .top-bar .lang-dropdown-toggle { padding: 0.35rem 0.5rem; }
    .brand-tagline { display: none; }
    .mobile-menu-toggle { display: block; }
    .navbar-menu {
        position: fixed; top: 72px; left: 0; right: 0; background: white;
        flex-direction: column; padding: 1.5rem; gap: 0.5rem; box-shadow: var(--shadow-lg);
        border-top: 1px solid var(--gray-200); transform: translateY(-150%); opacity: 0;
        transition: all 0.3s ease; z-index: 999;
    }
    .navbar-menu.active { transform: translateY(0); opacity: 1; }
    .navbar-menu li { width: 100%; }
    .navbar-menu a { display: block; padding: 0.9rem 1rem; width: 100%; }
    .navbar-right {
        position: fixed; top: 72px; left: 0; right: 0; background: white; padding: 1.5rem;
        flex-direction: column; gap: 1rem; box-shadow: var(--shadow-lg); border-top: 1px solid var(--gray-200);
        transform: translateY(-200%); opacity: 0; transition: all 0.3s ease; z-index: 998;
    }
    .navbar-right.active { transform: translateY(calc(100% + 72px)); opacity: 1; }
    .mobile-menu-content {
        display: block; position: fixed; top: 72px; left: 0; right: 0; bottom: 0;
        background: white; padding: 1.5rem; overflow-y: auto; transform: translateX(100%);
        opacity: 0; transition: all 0.3s ease; z-index: 999;
    }
    .mobile-menu-content.active { transform: translateX(0); opacity: 1; }
    .mobile-menu-content .navbar-menu { position: static; transform: none; opacity: 1; box-shadow: none; border: none; padding: 0; margin-bottom: 2rem; }
    .mobile-menu-content .navbar-right { position: static; transform: none; opacity: 1; box-shadow: none; border: none; padding: 0; flex-direction: column; align-items: stretch; }
    .mobile-menu-content .lang-switcher { justify-content: center; }
    .mobile-menu-content .auth-links { flex-direction: column; }
    .mobile-menu-content .auth-btn { text-align: center; padding: 0.8rem; }
    .page-title { font-size: 1.75rem; }
    .page-header { padding: 2.5rem 0; }
    .section { padding: 3rem 0; }
    .section-title { font-size: 1.5rem; }
    .grid-4, .grid-3, .grid-2 { grid-template-columns: 1fr; }
    .footer-content { grid-template-columns: 1fr; gap: 2rem; }
    .footer-bottom { flex-direction: column; gap: 1rem; text-align: center; }
    .container { padding: 0 1rem; }
}

@media (max-width: 480px) {
    .navbar-brand { font-size: 1.25rem; }
    .page-title { font-size: 1.5rem; }
}

body.menu-open { overflow: hidden; }

/* ===== Accessibility ===== */
.skip-link {
    position: absolute;
    top: -100%;
    left: 1rem;
    z-index: 100000;
    padding: 0.75rem 1.5rem;
    background: var(--primary);
    color: white;
    font-weight: 600;
    border-radius: 0 0 8px 8px;
    text-decoration: none;
    transition: top 0.2s ease;
}
.skip-link:focus {
    top: 0;
    outline: 3px solid var(--accent);
    outline-offset: 2px;
}

/* Visible focus indicators for keyboard navigation */
*:focus-visible {
    outline: 3px solid var(--accent);
    outline-offset: 2px;
}
a:focus-visible, button:focus-visible, input:focus-visible, select:focus-visible, textarea:focus-visible {
    outline: 3px solid var(--accent);
    outline-offset: 2px;
}

/* Screen reader only utility */
.sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    overflow: hidden;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
    border: 0;
}

/* ===== Back to Top Button ===== */
.back-to-top {
    position: fixed;
    bottom: 2rem;
    right: 2rem;
    width: 48px;
    height: 48px;
    border-radius: 50%;
    background: var(--primary);
    color: white;
    border: none;
    cursor: pointer;
    display: flex;
    align-items: center;
    justify-content: center;
    font-size: 1.2rem;
    box-shadow: var(--shadow-md);
    opacity: 0;
    visibility: hidden;
    transform: translateY(10px);
    transition: opacity 0.3s, visibility 0.3s, transform 0.3s, background 0.2s;
    z-index: 1000;
}
.back-to-top.visible {
    opacity: 1;
    visibility: visible;
    transform: translateY(0);
}
.back-to-top:hover {
    background: var(--primary-light);
    transform: translateY(-2px);
}

/* ===== Reading Progress Bar ===== */
.reading-progress {
    position: fixed;
    top: 0;
    left: 0;
    width: 0%;
    height: 3px;
    background: linear-gradient(90deg, var(--accent), var(--teal));
    z-index: 10000;
    transition: width 0.1s linear;
}

/* ===== Cookie Consent ===== */
.cookie-consent {
    position: fixed;
    bottom: 0;
    left: 0;
    right: 0;
    background: var(--gray-900);
    color: white;
    padding: 1rem 1.5rem;
    z-index: 9998;
    display: none;
    align-items: center;
    justify-content: space-between;
    gap: 1rem;
    box-shadow: 0 -4px 20px rgba(0,0,0,0.3);
}
.cookie-consent.show { display: flex; }
.cookie-consent p {
    margin: 0;
    font-size: 0.9rem;
    line-height: 1.5;
    flex: 1;
}
.cookie-consent p a {
    color: var(--accent);
    text-decoration: underline;
}
.cookie-consent-buttons {
    display: flex;
    gap: 0.5rem;
    flex-shrink: 0;
}
.cookie-consent-btn {
    padding: 0.5rem 1.25rem;
    border: none;
    border-radius: 6px;
    cursor: pointer;
    font-weight: 600;
    font-size: 0.85rem;
    white-space: nowrap;
}
.cookie-accept {
    background: var(--accent);
    color: var(--gray-900);
}
.cookie-decline {
    background: transparent;
    color: var(--gray-400);
    border: 1px solid var(--gray-600);
}
@media (max-width: 640px) {
    .cookie-consent {
        flex-direction: column;
        padding: 1rem;
        text-align: center;
    }
}

/* ===== Tax Deadline Announcement Bar ===== */
.deadline-bar {
    background: linear-gradient(90deg, var(--primary-dark), var(--primary));
    color: white;
    font-size: 0.9rem;
    text-align: center;
    position: relative;
    z-index: 100;
}
@media (max-width: 640px) {
    .deadline-bar { font-size: 0.8rem; }
}

/* ===== Mobile Bottom Navigation ===== */
.mobile-bottom-nav {
    display: none;
    position: fixed;
    bottom: 0;
    left: 0;
    right: 0;
    background: white;
    border-top: 1px solid var(--gray-200);
    z-index: 1000;
    padding: 0.4rem 0;
    padding-bottom: env(safe-area-inset-bottom, 0.4rem);
    box-shadow: 0 -2px 10px rgba(0,0,0,0.08);
}
.mobile-bottom-nav-inner {
    display: flex;
    justify-content: space-around;
    align-items: center;
    max-width: 500px;
    margin: 0 auto;
}
.mobile-nav-item {
    display: flex;
    flex-direction: column;
    align-items: center;
    text-decoration: none;
    color: var(--gray-500);
    font-size: 0.65rem;
    font-weight: 500;
    padding: 0.25rem 0.5rem;
    transition: color 0.2s;
    gap: 0.15rem;
}
.mobile-nav-item i {
    font-size: 1.15rem;
}
.mobile-nav-item.active, .mobile-nav-item:hover {
    color: var(--primary);
}
@media (max-width: 768px) {
    .mobile-bottom-nav { display: block; }
    body { padding-bottom: 70px; }
    .back-to-top { bottom: 5rem; }
    .cookie-consent { bottom: 60px; }
}