ID of Interviewee
What is your position (basic responsibility)?
How many years has your business/organization been actually (actively) operating in Armenia?
What is the organizational-legal status/form of your business?
Who is the biggest shareholder/participant of your business?
And what is the main type of your business operations?
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?
Is the director of your enterprise simultaneously also one of the main shareholders/participants?
Is your organization a member of any union, association?
If yes, could you give the name(s) of that union(s)?
Do you think unions and associations are able to contribute to the improvement of tax policy and tax administration?
To what extent the economic entities are involved in discussions of initiatives projecting amendments in the tax legislation?
How do you assess the impact of measures taken by the Government of the Republic of Armenia over the recent years towards improvement of the tax legislation and administration on business activity and business environment?
Have you known that the establishment of a unified Tax Code was being discussed in the Parliament of RA?
Have you known that the tax Code was approved by the RA Parliament in October 2016?
To what extent do you think the adoption of the new Tax Code would improve the business environment?
To what extent do you think the adoption of the new Tax Code would improve investment attractiveness?
Which direction of Tax reforms do you consider to be essential for improving the business environment?
Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment?
Profit tax
Value added tax
Excise tax
Income tax (income tax and compulsory social security payment)
Property tax
Land tax
Turnover tax
We work under the alternative tax regime special for SMEs (Fixed fees, Patent fees, Family enterprise fees)
Environmental and natural resource use fees
State duty
Other
The size of the business per type of tax
Excise tax on alcohol, tobacco and vehicle fuel
Income tax
Tax regime special for SMEs (Fixed fees, Patent fees, Family enterprise fees)
How would you characterize the existing tax benefit system?
How do you think it is reasonable to change the existing tax benefit system?
Increase excise tax on alcohol and tobacco
Increase excise tax on passenger car fuel and compressed gas
Increase rates of all types of environmental fees
10% rate of income tax on dividends for foreigners and 5% for locals
Update of the scale for income tax when tax burden is relatively high for those with middle income (150 thousand -2 million AMD) and decreases for those with low income (up to 150 thousand AMD)
Elimination of several tax privileges in order to expand the tax base and later have no need to increase tax rates to collect more taxes.
Do you think the lately adopted Tax Code will result in the improvement of tax law abidance?
In case of adopting the model of ecologization of the tax laws, meaning that the tax burden is put on the production of goods and services harmful for the nature, will you be more inclined to pay taxes properly.
From the standpoint of the efficient planning of economic activity, in what intervals it is reasonable that the regular changes in tax legislation are enforced, put into effect?
Do you think the uncommon tax regimes now underway in Armenia contribute to the tax law abidance?
Why yes
Why no
Who is responsible for the accounting in the organization?
How many permanent accountants do you have?
Tax
AMD
Customs
Legal Counsel
Business consultant
Auditor
Accountant
In your opinion, what is the biggest advantage of tax law abidance for the business on the whole?
In your opinion,how beneficial is the tax law abidance for business?_Other
In your opinion, what is the most negative consequence of tax law abidance on the business in general?
In your opinion, what is the most negative consequence of tax law abidance on the business in general?_Other
Do you think business people/businesses give bribes to tax/customs bodies?
Why do you think business people/businesses give bribes to tax/customs bodies?
In your opinion, what are the main reasons that the tax/customs bodies go for it?
What steps can you take if a tax inspector provokes with his/her behavior or directly requests a bribe or causes to engage in other illegal actions?
In your opinion, what are the steps that the tax payer usually take in such situations?
There are many cases when tax inspectors refused the suggested bribes; what are the reasons for it?
Tell me please, did any tax inspection take place in your organization/business during 2014-2016?
Checking the accuracy of relationships with the state budget
Based on the application about VAT return or clearing
Cross checking
Checking of any unregistered employees
Checking of cash receipts
Was the checking of accuracy of the relationship with the state budget in the scope of the annual plan approved by the tax body?
What was the ground of the inspection out of plan?
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 uninformed” and ‘5’ means “Completely informed”?
Which of the below items are the negative sides of tax inspections for your business?
Which of the below items are the positive sides of tax inspections for your business?
Have you ever expressed your disagreement about the results of tax inspections?
Presented disagreement on the draft inspection act
Presented objection on the inspection act to the appeal commission of the tax body
Turned to the court
Expressed the dissatisfaction in friends company
During the discussion about the draft inspection act
In the process of appealing the inspection act
A. In the Appeal Commission of the SRC
B. In the Inter-Departmental Appeal Council
During the court trial
Do you consider it justified to observe nonpayment of taxes as economic crime and to prosecute for that?
Which of the following definitions do you think should serve as the main goal of a tax authority?
Please, tell me how justified it is to cheat on taxes when possible, using a scale of 1-10, where ‘1’ means “Fully justified” and ‘10’ means “Not justified at all”,?
In your opinion, which part of the exisitng organizations cheats on taxe when possible?
In your opinion, what are the main reasons for not paying or hiding the taxes?
Do you think the theory, according to which the higher are the tax rates, the more people cheat on taxes, while, when the government reduces the taxes, everybody pays, and the budget gets more money, is applicable in Armenia?
If the government needs additional money in a force-majeure situation (in case of war, epidemic, disaster and etc), which would be the better option?
Let’s imagine that the government has decided to reduce the taxes. Will people in Armenia be ready to cooperate, i.e. to stop cheating the taxes?
Would you agree to lower the taxes but to strengthen the responsibility in cases of breaching the law (add more fines and hold those who breach otherwise liable)?
If the tax amnesty is applied in Armenia, will it make people declare their hidden taxes and begin to work fairly?
If the government decided to increase the tax rates, will your company take the responsibility to cover the additional tax costs?
In your company which bodies are the decision makers in tax-related issues?
In your company which bodies are the decision makers in tax-related issues?_Other
In many countries information exchange automatic systems are utilized which enable the information on transactions and earned income to be accessible for the tax authorities of those countries. Would you like Armenia to join all these international agree
Do you think the formulating (optimizing and planning) transactions in a certain way to reduce taxes is a permissible and quite acceptable practice (for example, if a company formally hires a disabled person, then it obtains a privilege in payment of prof
If you were on a decision maker position in a state agency, which would be your three primary actions?
Law applies equally to all taxpayers
In order to have fairer taxation system and society, you are ready to tolerate more sophisticated tax legislation.
I would rather buy more expensive goods from a seller who follows the laws than cheap ones but from the one who cheat on taxes.
If I am not provided with a proper coupon/document for buying products or services, I demand it.
If I witness tax cheating, I will report to tax authorities.
In 2015 the newly adopted Constitutional changes, transition to the parliamentary rule, will form a more trustworthy environment and people will be inclined to paying taxes properly.
If in Armenia the external debt reaches the level of 70% of GDP (to the dangerous and unacceptable limits), I will be ready to pay more taxes not letting Armenia be recognized as a defaulted country internationally.
If in Armenia the external debt reaches the level of 70% of GDP (to the dangerous and unacceptable limits), I will be ready to retire later or receive lower subsidy or lower salary so that the authorities do not increase tax rates.
According to the RA Law on Funded Pensions, currently all young employees must mandatory accumulate a portion of their salaries for the old ages and also with the same aim receiving funds from the government during their life: in these conditions, I am mo
After joining the Eurasian Economic Union, I am more inclined to pay taxes to contribute to solving the financial problems of this institution.
What are your main sources of receiving information about the changes in tax system/procedures?
Please mention, what is the preferable and most reliable way of receiving information from a tax body?
Electronic system of submitting the reports
E-invoicing system
RA tax payers search system
Online notification system
Online correspondence system
System of registration of law abiding tax payers
Tax calendar
Email delivery system
Hot line
Electronic system services of label attribution
Services delivered by the service centres of taxpayers
Control over currency regulation and law provisions
Application of accounting software
Application of cash transaction limit
Implementation of preliminary investigation and probe
Control over involvement in entrepreneural activity without state registration and/or without a license (illegal activity)
What new services do you think should be delivered by the SRC?
Is your business involved in import and/or export operations?
Through what agency should the coding be done in accordance with the FEA PL (External Economic Activity Product List) classification), in terms of most efficient public trust?
How would you characterize the existing in Armenia practices of determining the customs value based on the orientation prices?
Why
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?
How much money do you approximately spend yearly on trainings on accounting and tax topics?
How would you characterize the financial position of your company/business in the previous fiscal year?
How would you describe the perspectives of your organization/business over the next three years?
Who is the main client of your goods or services?
Education
Gender