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moving towards a more enlightened treatment of bankruptcy will not be easy, particularly for poor countries with inefficient legal systems and retributive attitudes to debt. in this sentence, attitudes means: complex mental states involving beliefs and feelings bodies of citizens sworn to give a verdict in a court of law emotions experienced in anticipation of some specific danger legal documents setting forth rules governing a particular type of activity
In the context of the sentence about attitudes to debt, "attitudes" refer to complex mental states involving beliefs and feelings towards debt. The other options do not fit the context. The second option refers to juries, the third to fear - like emotions in a specific danger - related context, and the fourth to legal documents.
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A. complex mental states involving beliefs and feelings