1 = Yerevan
2 = Aragatsotn
3 = Ararat
4 = Armavir
5 = Gegharkunik
6 = Lori
7 = Kotayk
8 = Shirak
9 = Syunik
10 = Vayots Dzor
11 = Tavush

Month, Year
1 = September, 2018
2 = October, 2018

What is your position (basic responsibility)?
1 = Shareholder/Owner
2 = President/Vice President/Executive Director
3 = Member of the Board of Director
4 = Financial Manager
5 = Chief Accountant
6 = Head of Legal Service
7 = Human Resource Manager
8 = I am an Individual Entrepreneur
9 = Accountant
10 = Other

How many years has your business/organization been actually (actively) operating in Armenia?
-2 = Refuse to answer
-1 = Do not know
1 = Up to 1 year
2 = 1 – 3 years
3 = 4 – 6 years
4 = 7 – 10 years
5 = 11 – 15 years
6 = More than 15 years

What is the organizational-legal status/form of your business?
1 = Limited liability company
2 = Closed joint stock company
3 = Open joint-stock company
4 = Production cooperative
5 = Individual entrepreneur
6 = Other

Who is the biggest shareholder/participant of your business?
-2 = Refuse to answer
-1 = Do not know
1 = Physical person from Armenia
2 = Physical person from abroad
3 = A local self-government body
4 = Another Armenian organization
5 = A foreign organization
6 = The state
7 = I am an individual entrepreneur
8 = Other

And what is the main type of your business operations?
-2 = Refuse to answer
-1 = Do not know
1 = Agriculture, Forestry and Fishing
2 = Mining and Quarrying
3 = Manufacturing
4 = Electricity, gas, steam and air conditioning supply
5 = Water supply; sewerage, waste management and remediation activities
6 = Construction
7 = Wholesale and Retail Trade; Repair of Motor Vehicles, Motorcycles
8 = Transportation and storage
9 = Accommodation and food service activities
10 = Information and communication
11 = Financial and insurance activities
12 = Real Estate Activities
13 = Professional, scientific and technical activities
14 = Administrative and support service activities
15 = Public administration and defense; compulsory social security
16 = Education
17 = Human health and social work activities
18 = Arts, entertainment and recreation
19 = Other service activities
20 = Activities of households as employers; undifferentiated goods- and services-producing activities of households for own u
21 = Activities of extraterritorial organizations and bodies
22 = Other

Has the corporate governance system (distribution of authorities between the shareholders, board of directors, the director and the commissions, an internal audit function, etc.) been actually launched in your organization?
-2 = Refuse to answer
-1 = Do not know
0 = No
1 = Yes
2 = I do not know what it is

Is the director of your enterprise simultaneously also one of the main shareholders/participants?
-2 = Refuse to answer
-1 = Do not know
0 = No
1 = Yes

In your company which bodies are the decision makers in tax-related issues?
-2 = Refuse to answer
-1 = Do not know
1 = Majority shareholders
2 = Shareholders
3 = Board of Directors
4 = Executive Director
5 = Individual entrepreneur
6 = Director and accountant
7 = Accountant
8 = Other

Is your business engaged in importing/exporting goods/services?
-2 = Refuse to answer
-1 = Do not know
1 = Import
2 = Export
3 = Both
4 = None

Do you think unions and associations are able to contribute to the improvement of tax policy and tax administration?
-2 = Refuse to answer
-1 = Do not know
1 = Completely can
2 = Can rather than cannot
3 = Cannot rather than can
4 = Completely cannot

According to your estimations, what is the actual percent of the turnover for the entire economic activity type your business belongs to hidden from the tax body (shadow amount) (in %)
-2 = Refuse to answer
-1 = Do not know

From the point of view of a "taxpayer-tax authority" communication, how useful is the work of the Social Council of Revenue Administration Reforms of the RA State Revenue Committee?
-2 = Refuse to answer
-1 = Do not know
1 = Very useful
2 = Useful
3 = It has no influence
4 = Not useful
5 = Not useful at all
6 = I do not know what it is

Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment? [FIRST RESPONSE]
-2 = Refuse to answer
-1 = Do not know
1 = Tax payers service
2 = Tax control
3 = System of liabilities used in case of tax violations
4 = Instrumental tools/system of ensuring fulfillment of tax liabilities
5 = System of appeals against actions or inactivity of tax officers
6 = Creation of partnership relations
7 = None
8 = Other

Has becoming a member of the Eurasian Economic Union formed a more trustworthy and comfortable environment for you as regards the customs relationships, taxes and mandatory fees charged by customs authorities?
-2 = Refuse to answer
-1 = Do not know
1 = Yes
2 = No
3 = No impact
4 = Not applicable

Do you agree that the new Tax Code, that came into force in 2018 and grouped the legislative norms regulating the tax relations, has promoted the tax relations to become more perceptive or more accessible to use?
-2 = Refuse to answer
-1 = Do not know
1 = Definitely Yes
2 = Yes
3 = It has no influence
4 = No
5 = Not at all

In your opinion, what is the biggest advantage of tax code/law abidance for the business on the whole?
-2 = Refuse to answer
-1 = Do not know
1 = Acquiring good reputation
2 = Reduced probability to get fined
3 = Contributing to the business development, expansion
4 = Pay taxes and sleep well
5 = All of the above
6 = There is no advantage
7 = Other

In your opinion, what is the most negative consequence of tax code/law abidance on the business in general?
-2 = Refuse to answer
-1 = Do not know
1 = Our income will be reduced since we cannot raise adequately the prices of our products/services
2 = Still, others will not pay, so we are going to suffer in terms of competition
3 = Still, we continue dealing with the unfair and unequal attitude from the tax body
4 = Downturn in business, loss of clients
5 = Other
6 = No negative consequence

In your opinion, has the the behavior of SRC tax/customs authorities /attitude towards their job and taxpayers/ changed within the last 3 months?
-2 = Refuse to answer
-1 = Do not know
1 = Definitely Yes
2 = Yes
3 = No
4 = Not at all

In your opinion, what is the biggest advantage of decreasing the shadow economy and procurement /undocumented procurement of raw and other materials and labour/ for the country’s economy on the whole?
-2 = Refuse to answer
-1 = Do not know
1 = Will lead to increase of tax revenues and, as a result, increase in the wellbeing of the lower and middle income groups
2 = Will reduce sponsorship and foster fair competition
3 = Will create a solid foundation to protect the rights of shareholders and other beneficiaries
4 = Small and medium enterprises will be motivated to do investments
5 = Other
6 = No negative consequence

In your opinion, what is the most negative consequence of decreasing the shadow economy and procurement /undocumented procurement of raw and other materials and labour/ for the country’s economy on the whole?
-2 = Refuse to answer
-1 = Do not know
1 = Will lead to increase of consumer prices in Armenia
2 = Will lead to dismantling of business transactions and ties
3 = Will cause tensions /conflicts/ between various groups in the society
4 = Increase in production costs will hinder Armenian companies to be competitive in the international markets
5 = Other
6 = No negative consequence

E-System of Report Submission
-2 = Refuse to answer
-1 = Do not know
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

E-System of Report Submission
-2 = Refuse to answer
-1 = Do not know
1 = Very Bad
2 = Bad
3 = Satisfactory
4 = Good Very
5 = Good

Now the calculation of taxes is simpler and easier than it was three years ago
-2 = Refuse to answer
-1 = Do not know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully Agree

Consolidated Treasury account for all types of taxes
-2 = Refuse to answer
0 = No
1 = Yes

How do you rate, in general, the initiatives undertaken by tax authorities over the last three years for the improvement of tax administration (introduction of various e-services, simplifications in tax calculation, etc.)?
-2 = Refuse to answer
-1 = Do not know
1 = Very Positive
2 = Positive
3 = Satisfactory
4 = Negative
5 = Very Negative

Since July 1, 2018, the eligibility of providing official tax-related clarifications has been transferred from SRC to the RA Ministry of Finance that is responsible for developing state revenue policy and legislation. To what extent do you agree that it w
-2 = Refuse to answer
-1 = Do not know
1 = Fully Agree
2 = Agree
3 = Disagree
4 = Completely Disagree

Call Center services are accessible; actually, the phone calls are promptly responded.
-2 = Refuse to answer
-1 = Do not know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully Agree
5 = I have not used

What are your main sources of receiving information about the changes in tax system/procedures?
-2 = Refuse to answer
-1 = Do not know
1 = Directly the tax bodies/notifications/
2 = The website of the Tax Service /www.petakamutner.am/
3 = Official bulletins (information systems, arlis.am, irtek.am)
4 = A written inquiry to the SRC of the Republic of Armenia for obtaining information
5 = Other persons/businesses
6 = Public agencies involved in protection of rights
7 = Printed sources
8 = Electronic media
9 = Social networks (Facebook, Linkedin, Twitter…)
10 = Consultancy companies
11 = Mass media (TV, radio)
12 = Call center
13 = None of the above

Control over the regulations on transactions/payments using foreign currency on the territory of Armenia
-2 = Refuse to answer
-1 = Do not know
1 = Does not contribute at all
2 = Does not contribute
3 = Has no influence
4 = Contributes
5 = Fully contributes

What new services do you think should be delivered by the SRC?
-1 = Do not know
1 = To support in collecting taxpayers taxes to direct towards paying the taxes
2 = Control over the people who control; conduct internal audit and other organizational arrangements
3 = Conduct similar surveys frequently
4 = To present the character of tax inspections to the ones being inspected
5 = Technological changes; mobile application, clarification portal creation and creation of similar tools
6 = Other

OR deliver the existing services in the following way
-1 = Do not know
1 = Improve the computer programs
2 = Intensify the arrangements for informing and consulting the texpayers
3 = Presentation of clarifications on the basis of conditional examples by each sector
4 = Working pattern of a tax employee. Attach a new business to an SRC employee for assistance
5 = Make the unified account more effective
6 = Improve the excise tax return mechanism, simplify and perform in a timely manner
7 = Technical improvements
8 = Make the educational services of SRC free of charge and improve them
9 = The operations of the webpage
10 = Change of tax laws/rates/procedures
11 = Other

Complex Tax Inspection
-2 = Refuse to answer
-1 = Do not know
0 = No
1 = Yes
3 = Not applicable

Was the inspection of accuracy of the relationship with the state budget in the scope of the annual plan approved by the tax body?
-2 = Refuse to answer
-1 = Do not know
1 = It was beyond the scope of the plan
2 = It was within the scope of the plan

What was the ground for the inspection out of the plan?
-2 = Refuse to answer
-1 = Do not know
1 = No grounds are mentioned in the order
2 = According to the investigators’ decision that we were not informed about
3 = According to the investigators’ decision that we were informed about
4 = Other

Please, mention to what extent you are informed about your rights related to the tax inspections (studies, measurements) using a scale of 1 to 5, where ‘1’ means “Completely not informed” and ‘5’ means “Fully informed”?
-2 = Refuse to answer
-1 = Do not know
1 = Completely not informed
2 = Mostly not informed
3 = Have moderate knowledge
4 = Mostly informed
5 = Fully informed

Please, mention to what extent you are able to exercise your rights using a scale of 1 to 5, where ‘1’ means “Completely unable” and ‘5’ means “Fully able”?
-2 = Refuse to answer
-1 = Do not know
1 = Completely unable
2 = Unable
3 = It varies depending on circumstances
4 = Able
5 = Fully able

Which of the below items are the negative sides of tax inspections for your business.
-2 = Refuse to answer
-1 = Do not know
1 = Mainly the lengthy, time-consuming process
2 = Formal approach, negligence of the content of operations
3 = Presumption of guilt of the tax payer from the very beginning
4 = Creating panic by the tax inspector
5 = Other
6 = None of the above

Which of the below items are the positive sides of tax inspections for your business?
-2 = Refuse to answer
-1 = Do not know
1 = Seeing different evaluation on the company’s indicators
2 = Seeing own mistakes and correcting them
3 = “Riddance” without penalties and additional taxes creates a feeling of satisfaction for the paid debts
4 = Strengthens the team spirit of the staff
5 = Improves the relationship with tax bodies for future
6 = Other
7 = None of the above

Have you ever expressed your disagreement about the results of tax inspections?
-2 = Refuse to answer
-1 = Do not know
1 = Yes
2 = No
3 = There are no controls

During the discussion about the draft inspection act
-2 = Refuse to answer
-1 = Do not know
0 = Not applicable
1 = Fully Dissatisfied
2 = 2
3 = 3
4 = 4
5 = Fully Satisfied

Have you received a notification from the RA SRC Monitoring Center stating that your (taxpayer's) behavior has a risk of transactions done through cash registers and (or) settlement documents?
-2 = Refuse to answer
-1 = Do not know
0 = No, I have not received
1 = Yes, I have received
2 = I do not know what it is

Analysis mentioned in the internal study records sent to taxpayers is appropriate for at least half of the cases
-2 = Refuse to answer
-1 = Do not know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully Agree
5 = I do not know what it is

Who is responsible for accounting in the organization?
1 = Permanent accountant(s)
2 = Accountancy is done by another outsourcing organization/person
3 = I am responsible for accounting
4 = Other (partially outsourced, partially done by the accountant/respondent)

According to rough calculations, how much do you spend per year for maintaining accounting, preparing financial and tax reporting?
-2 = Refuse to answer
-1 = Do not know
1 = 0-1000000 AMD
2 = 1000001 -3000000 AMD
3 = 3000001 - 6000000 AMD
4 = 6000001 -12000000 AMD
5 = Over 12000000 AMD

How much money do you approximately spend yearly on trainings on accounting and tax topics?
-2 = Refuse to answer
-1 = Do not know
1 = 0
2 = Up to 300 000 AMD
3 = 300 001 - 580 000 AMD
4 = 580 001 -1 020 000 AMD
5 = Over 1 020 001 AMD

How would you characterize the financial position of your company/business in the previous fiscal year?
-2 = Refuse to answer
-1 = Do not know
1 = Very poor (major losses during the previous year)
2 = Poor (certain losses during the previous year)
3 = Stable
4 = Good (certain profit during the previous year)
5 = Very good (major profit during the previous year)

The highest educational degree received
-2 = Refuse to answer
-1 = Do not know
1 = No elementary
2 = Elementary (complete or not complete)
3 = Incomplete secondary
4 = Secondary
5 = Vocational
6 = Incomplete higher
7 = Higher (bachelors, masters, professional)
8 = Ph.D. and higher

Gender
1 = male
2 = female

1 = up to 58,35 mln
2 = 58,35 mln - 115 mln
3 = over 115 mln

1 = Individual entrepreneur
2 = Company

Taxing regime
1 = EAT
2 = VAT