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

1 = Capital
2 = Other town
3 = Village

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

How many years has your business/organization been actually (actively) operating in Armenia?
-2 = Refuse to answer
-1 = Don't 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?
-2 = Refuse to answer
-1 = Don't know
1 = Limited liability company
2 = Closed joint stock company
3 = Open joint-stock company
4 = Production cooperative
5 = Commercial Legal Entities
6 = Individual entrepreneur
7 = Other

-9 = Legal skip
1 = SNCO
2 = CNCO
3 = Non-profit organization
4 = NGO
5 = Foundation
6 = Family business
7 = PA
8 = Patent

Who is the biggest shareholder/participant of your business?
-2 = Refuse to answer
-1 = Don't 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 = Don't 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
21 = International organizations

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 = Don't know
0 = No
1 = Yes
2 = I don't know what it is

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

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

To what extent the economic entities are involved in discussions of initiatives projecting amendments in the tax legislation?
-2 = Refuse to answer
-1 = Don't know
1 = They are involved and are able to influence
2 = They are involved but are unable to influence
3 = They are not involved

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?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Very positive impact
2 = Positive impact
3 = No real impact
4 = Negative impact
5 = Very negative impact

Have you known that the establishment of a unified Tax Code was being discussed in the Parliament of RA?
-2 = Refuse to answer
-1 = Don't know
1 = Yes, I have heard
2 = I have heard and somewhat follow the path of discussions
3 = I am familiar with it and try to participate
4 = I am not familiar with it
5 = I am not familiar with it and it doesn’t interest me

Have you known that the tax Code was approved by the RA Parliament in October 2016?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

To what extent do you think the adoption of the new Tax Code would improve the business environment?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Will not improve at all
2 = Will rather not improve
3 = Will not have any significant impact
4 = Will rather improve
5 = Will mostly improve

To what extent do you think the adoption of the new Tax Code would improve investment attractiveness?
-2 = Refuse to answer
-1 = Don't know
1 = Will not improve at all
2 = Will not rather improve
3 = Will not have any significant impact
4 = Will rather improve
5 = Will mostly improve

Which direction of Tax reforms do you consider to be essential for improving the business environment?
-2 = Refuse to answer
-1 = Don't know
0 = Refuse to answer
1 = Lightening of tax burden including reduction of tax rates
2 = Easing of tax administration including inspections
3 = Introducing other tax incentives for direct investments’ growth

Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment?
-2 = Refuse to answer
-1 = Don't know
1 = Clarification of tax procedures
2 = Reduction of cost and time of tax procedures
3 = Complete update of tax authorities’ staff
4 = Not intervening in the tax payers’ activities unnecessarily
5 = Easing tax accounting
6 = Other

-9 = Legal skip
1 = Financial mediator
2 = Rent fee
3 = Customs fee
4 = Road tax
5 = Utility fee
6 = For commerical purposes

Profit tax
-2 = Refuse to answer
-1 = Don't know
1 = Very light
2 = Light
3 = Somewhat heavy
4 = Heavy
5 = Very heavy

Profit tax
-2 = Refuse to answer
-1 = Don't know
1 = Decrease
2 = Leave the same
3 = Increase
4 = Remove the types of tax

How would you characterize the existing tax benefit system?
-2 = Refuse to answer
-1 = Don't know
1 = Effective
2 = With no impact
3 = Ineffective
4 = I even don’t know that it exists

How do you think it is reasonable to change the existing tax benefit system?
-9 = Legal skip
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Narrow down the scope of the tax benefits
2 = Expand the scope of tax benefits to promote the priority sectors and trends.
3 = Leave unchanged
4 = Other

Increase excise tax on alcohol and tobacco
-2 = Refuse to answer
-1 = Don't know
1 = Completely disagree
2 = Disagree
3 = Agree
4 = Completely agree

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.
-2 = Refuse to answer
-1 = Don't know
1 = Certainly yes
2 = Rather yes
3 = It has no influence
4 = Rather no
5 = No

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?
-2 = Refuse to answer
-1 = Don't know
1 = Once in six months
2 = Once in a year
3 = Once in three years
4 = More than once in three years

Why yes
-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = My business benefits from it
2 = It is suitable for small businesses
3 = Relatively light
4 = The same
5 = Easy to calculate
6 = It goes to the budget

Why no
-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = Law breakers violate it anyway
2 = System does not work well, it gives opportunities for violations
3 = Because of the heavy financial condition
4 = The sum does not serve to its purpose
5 = Bears formal nature, does not give any benefit

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

How many permanent accountants do you have?
-9 = Legal skip
-3 = Interviewer error

AMD
-9 = Legal skip

In your opinion, what is the biggest advantage of tax law abidance for the business on the whole?
-2 = Refuse to answer
-1 = Don't 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 = Other
6 = There is no advantage

In your opinion, what is the most negative consequence of tax law abidance on the business in general?
-2 = Refuse to answer
-1 = Don't 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

Why do you think business people/businesses give bribes to tax/customs bodies?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = Because they are motivated to do a special favor
2 = Save taxes hiding its real sizes
3 = Are concerned that will appear under the “biased” control of the tax body
4 = Don’t want to go deep into the real sense of the law provisions
5 = Don’t want to spend money on additional consultancy
6 = Don’t want to spend money on judicial disputes
7 = Will not achieve any results anyways, if they protest or go to the court
8 = Other

In your opinion, what are the main reasons that the tax/customs bodies go for it?
-2 = Refuse to answer
-1 = Don't know
1 = Their low salaries
2 = Legislative gaps which results in the situation when businesses are not able to get prompt and clear explanations
3 = Poor control
4 = The issue is systematic
5 = Other

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?
-2 = Refuse to answer
-1 = Don't know
1 = I can inform about it to his/her boss (not officially)
2 = I can inform about it to his/her boss (officially)
3 = I can apply to law enforcement bodies
4 = I can apply to the Human Rights Defender or to the Court
5 = I can write to the head of State Revenue Committee through tax website
6 = Other

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?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = I can inform about it to his/her boss (not officially)
2 = I can inform about it to his/her boss (officially)
3 = I can apply to law enforcement bodies
4 = I can apply to the Human Rights Defender or to the Court
5 = I can write to the head of State Revenue Committee through tax website
6 = Other

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?
-9 = Legal skip
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = I will give
2 = I will not give
3 = I will use my connections
4 = I will come to a consensus
5 = It is meaningless to apply to somewhere
6 = I will call to the hotline
7 = I will close my business
8 = պ
9 = I will apply to the court

In your opinion, what are the steps that the tax payer usually take in such situations?
-2 = Refuse to answer
-1 = Don't know
1 = Inform the head about it (not officially)
2 = Inform the head about it (officially)
3 = Apply to law enforcement bodies
4 = Apply to the Human Rights Defender or to the Court
5 = Write a letter to the head of the SRC through SRC website
6 = Discuss and come to consensus
7 = Don't do anything
8 = Other

There are many cases when tax inspectors refused the suggested bribes; what are the reasons for it?
-2 = Refuse to answer
-1 = Don't know
1 = It contradicts the code of conduct of a state employee and norms of ethics
2 = Human attitude to the business when violation is in fact not significant
3 = Could not close the issue of hiding the violation
4 = Perhaps were afraid of the consequences
5 = The suggested amount of money was small
6 = Other

Checking the accuracy of relationships with the state budget
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes
3 = Non applicable

Was the checking of accuracy of the relationship with the state budget in the scope of the annual plan approved by the tax body?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = It was beyond the scope of the plan
2 = It was within the scope of the plan

What was the ground of the inspection out of plan?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't 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 uninformed” and ‘5’ means “Completely informed”?
-2 = Refuse to answer
-1 = Don't know
1 = Completely uninformed
5 = Completely informed

Which of the below items are the negative sides of tax inspections for your business?
-2 = Refuse to answer
-1 = Don't 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
6 = None of the above

Which of the below items are the negative sides of tax inspections for your business?
-2 = Refuse to answer
-1 = Don't know

Which of the below items are the positive sides of tax inspections for your business?
-2 = Refuse to answer
-1 = Don't 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
7 = None of the above

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

Presented disagreement on the draft inspection act
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

During the discussion about the draft inspection act
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
0 = Non applicable
1 = Fully dissatisfied
5 = Fully satisfied

Which of the following definitions do you think should serve as the main goal of a tax authority?
-2 = Refuse to answer
-1 = Don't know
1 = Assist tax payers to calculate taxes according to the legislation
2 = Collect as much taxes as the business can afford
3 = Implement strict control of tax payers
4 = Fulfill the tax plan at any cost
5 = Effectively spend the government money

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”,?
-2 = Refuse to answer
-1 = Don't know
1 = Fully justified
10 = Not justified at all

In your opinion, which part of the exisitng organizations cheats on taxe when possible?
-2 = Refuse to answer
-1 = Don't know
1 = Nearly no one
10 = Nearly everyone

In your opinion, what are the main reasons for not paying or hiding the taxes?
-2 = Refuse to answer
-1 = Don't know
1 = High taxes
2 = Frequent changes or unclearness of tax legislation
3 = Too high fines when tax errors are made, measures holding responsible are too strict
4 = Complicated procedure of calculating and paying the taxes, too much paper work
5 = The wish to escape appearing within the focus of the tax authorities
6 = Difficulty or impossibility to get clear information, clarifications from the tax body
7 = Frequency of tax inspections
8 = Desperate financial situation
9 = Unfair treatment of different business
10 = Others do the same

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?
-2 = Refuse to answer
-1 = Don't know
1 = Taking debt from its people (e.g. issuing state bonds)
2 = Taking debt from other countries
3 = Raise taxes for that particular period
4 = Sell the exisitng state property:buildings,factories, infrastructure, etc.

Other
1 = Take from oligarchs
2 = Take from state officials, who spent money from the state budget
3 = Make donations
4 = None of the above

In your company which bodies are the decision makers in tax-related issues?
-2 = Refuse to answer
-1 = Don't know
1 = Majority shareholders
2 = Shareholders
3 = Board of Directors
4 = Executive Director

In your company which bodies are the decision makers in tax-related issues?_Other
-9 = Legal skip
1 = Me
2 = Governmental body
3 = Accountant
4 = Family

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
-2 = Refuse to answer
-1 = Don't know
0 = Don't know
1 = Yes, as soon as possible
2 = Yes, but beforehand raising awareness among this people and organizations
3 = No as it will be a release of personal data
4 = No, because it will result in lost assets for people and organizations in Armenia.

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
-2 = Refuse to answer
-1 = Don't know
0 = It is not acceptable
1 = It is acceptable

-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = High taxes/low income
2 = Support needed ones with job
3 = It is legal
4 = We are in unfair state system
5 = Decrease expenditure

-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = It is illegal
2 = People/state suffer
3 = It is unfair
4 = State suffers
5 = Labor exploitation of disabled people

If you were on a decision maker position in a state agency, which would be your three primary actions?
-2 = Refuse to answer
-1 = Don't know
1 = I would make the texts of tax laws more simple and more clear
2 = I would decrease the frequency of legislation amendments
3 = I would decrease the number of taxes
4 = I would decrease tax rates
5 = I would tighten the penalties for tax violations
6 = I would improve the competency level of tax servants
7 = I would introduce a simple system of tax administration
8 = I would introduce tax privileges for business activity of tax payers
9 = I would form taxpayer body based on partnership and trust

If you were on a decision maker position in a state agency, which would be your three primary actions?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = I would make the texts of tax laws more simple and more clear
2 = I would decrease the frequency of legislation amendments
3 = I would decrease the number of taxes
4 = I would decrease tax rates
5 = I would tighten the penalties for tax violations
6 = I would improve the competency level of tax servants
7 = I would introduce a simple system of tax administration
8 = I would introduce tax privileges for business activity of tax payers
9 = I would form taxpayer body based on partnership and trust

In order to have fairer taxation system and society, you are ready to tolerate more sophisticated tax legislation.
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Completely disagree
2 = Disagree
3 = Agree
4 = Completely agree

What are your main sources of receiving information about the changes in tax system/procedures?
-2 = Refuse to answer
-1 = Don't know
1 = Directly the tax bodies
2 = The website of the Tax Service
3 = Official bulletins
4 = Other persons/businesses
5 = Public agencies involved in protection of rights
6 = Printed sources
7 = Electronic media
8 = Social networks (facebook, linkedin, twitter…)
9 = Consultancy companies
10 = Mass media (TV, radio)
11 = Service centres for payers
12 = None of the above

Please mention, what is the preferable and most reliable way of receiving information from a tax body?
-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = Mass media
2 = Accountant/company
3 = From courses
4 = Local Self-Government
6 = From nowhere
7 = Tax inspector

Electronic system of submitting the reports
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

Control over currency regulation and law provisions
-2 = Refuse to answer
-1 = Don't 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?
-9 = Legal skip
-3 = Interviewer error
-1 = Don't know
1 = Personal approach/ consultation
2 = Growth of control over big businesses/support to small ones
3 = Better spreading of the information
4 = No service
5 = Leave us in peace in order to work
6 = Restoration of fairness/struggle against bribery
7 = Spreading of the electronic systems
8 = Change/decrease of the types of taxes
9 = Treat people better
10 = System/staff changes

Is your business involved in import and/or export operations?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Import
2 = Export
3 = Both
4 = None

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?
-9 = Legal skip
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Through Customs Service
2 = Directly through the importer
3 = Through the Chamber of Commerce
4 = Through other bodies
5 = Not important

How would you characterize the existing in Armenia practices of determining the customs value based on the orientation prices?
-9 = Legal skip
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = It is appropriate and acceptable for the current situation in our country
2 = It is imperfect since allows to subjectively refuse the method of the transaction’s price
3 = It is unacceptable, because, as a rule, is not based on the transaction price method
4 = It is imperfect since the methodology of determining the orientation prices is not transparent
5 = It is unacceptable
6 = Other
7 = I am indifferent

Why
-9 = Legal skip
1 = High prices
2 = Source of corruption

How much money do you approximately spend yearly on trainings on accounting and tax topics?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = 0
2 = Up to 300 000 AMD
3 = 300 001 - 580 000 AMD
4 = 580 001 -1 020 000 AMD
5 = More than 1 020 001 AMD

How would you characterize the financial position of your company/business in the previous fiscal year?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't 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)

Who is the main client of your goods or services?
-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Individuals/final users/final consumers
2 = Other companies
3 = Government
4 = NGOs or international organizations
5 = Other

-3 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Does not have elementary education
2 = Elementary education (complete or incomplete)
3 = Incomplete secondary education
4 = Secondary education
5 = Secondary vocational education
6 = Incomplete higher education
7 = Higher education(Bachelor's, Master's or specialist degree)
8 = Post-graduate degree

Gender
-3 = Interviewer error
1 = Male
2 = Female