Tax Perception Survey within the Business Community on Taxpayers’ Attitude towards Tax Administration
Tax Perception Survey within the Business Community on Taxpayers’ Attitude towards Tax Administration
Project Description
The aim of this survey is to find out current attitude and general perceptions of business community towards tax administration in Armenia.
The results of the project will be used to provide relevant information to the State Revenue Committee and other government officials, to provide hints for public and private discussions, and help guide the design of key elements for future SRC activities.
This survey is conducted within the framework of the Tax Administration Modernization Project – TAMP supported by the World Bank. Overall objective of TAMP is to modernize Armenia’s tax administration to (i) increase voluntary tax compliance, (ii) reduce tax evasion, (iii) reduce compliance costs; and (iv) increase administrative efficiency.
Research Design
The list of activities includes: develop a structured questionnaire; conduct a pilot survey; employ a stratified random sample to face-to-face interview representatives of 400 businesses; develop a data-driven analytical report and a brief questionnaire for SRC to periodically conduct assessments among the taxpayers in the future.