ID
Marz
Settlement
Day
Month
Hour
Minute
Turnover
Q1.1.What is your position?
Q1.2. How many years has your business/organization been actually (actively) operating in Armenia?
Q1.3. What is the organizational-legal status/form of your business?
Q1.4. Who is the biggest shareholder/participant of your business?
Q1.5. And what is the main type of your business operations?
Q1.6. Has the corporate governance system been actually launched in your organization?
Q1.7. Is the director of your enterprise simultaneously also one of the main shareholders/participants?
Q1.8. Is your organization a member of any union, association?
Q1.9. The name of that union
Q1.10. Do you think unions and associations are able to contribute to the improvement of tax policy and tax administration?
Q1.11.To what extent the economic entities are involved in discussions of initiatives projecting amendments in the tax legislation?
Q1.12. 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?
Q2.1. Which of the following types of taxes are paid by your business?_Profit tax
Q2.1. Which of the following types of taxes are paid by your business?_Turnover tax
Q2.1. Which of the following types of taxes are paid by your business?_Income tax
Q2.1. Which of the following types of taxes are paid by your business?_VAT
Q2.1. Which of the following types of taxes are paid by your business?_Excise tax
Q2.1. Which of the following types of taxes are paid by your business?_Property tax
Q2.1. Which of the following types of taxes are paid by your business?_Land tax
Q2.1. Which of the following types of taxes are paid by your business?_Fixed fees
Q2.1. Which of the following types of taxes are paid by your business?_Patent fees
Q2.1. Which of the following types of taxes are paid by your business?_Environmental and natural resource use fees
Q2.1. Which of the following types of taxes are paid by your business?_State duty
Q2.1. Which of the following types of taxes are paid by your business?_Other
Q2.1. Which of the following types of taxes are paid by your business? New recoded answers
Q2.2. How would you characterize today’s tax burden, according to the following types of taxes_Profit tax
Q2.2. How would you characterize today's tax burden, according to the following types of taxes_Turnover tax
Q2.2. How would you characterize today's tax burden, according to the following types of taxes_Income tax
Q2.2. How would you characterize today's tax burden, according to the following types of taxes_VAT
Q2.2. How would you characterize today's tax burden, according to the following types of taxes_Patent fees
Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_Profit tax
Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_Turnover tax
Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_Income tax
Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_VAT
Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_Patent fees
Q2.4. How would you characterize the existing tax benefit system?
Q2.5. Do you think it’s reasonable to change it?
Q2.6. Do you value the contribution of the Tax Code in unification (simplification) of the tax legislation?
Q2.7. From the standpoint of efficient planning of economic activity, in what intervals it is reasonable that the regular changes in tax legislation are enforced, put into effect?
Q2.8. Do you think the uncommon tax regimes now underway in Armenia (turnover tax, patent fee, fixed fee) contribute to the tax law abidance?
Q2.8.1If Yes, why?
Q2.8.2 if No, why?
Q2.9 How many accountants do you have?
Q2.10. Do you use the service of a paid consultant?_Tax consultant
Q2.10. Do you use the service of a paid consultant?_Customs consultant
Q2.10. Do you use the service of a paid consultant?_Legal consultant
Q2.11. What is the biggest advantage of tax law abidance for the business on the whole?
Q2.12. What is the most negative consequence of tax law abidance on the business in general?
Q2.13. Do you think business people/businesses give bribes to tax/customs bodies?
Q2.14. Why do they do so? First choice
Q2.14. Why do they do so? Second choice
Q2.15. What are the main reasons that the tax/customs bodies go for it?First choice
Q2.15. What are the main reasons that the tax/customs bodies go for it? Second choice
Q2.16. 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? First choice
Q2.16. 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? Second choice
Q2.16. 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? New recoded answers
Q2.17. What are the steps that the tax payer usually takes in such situations? First choice
Q2.17. What are the steps that the tax payer usually takes in such situations? Second choice
Q2.18. There are many cases when tax inspectors refused the suggested bribes; what are the reasons for it? First choice
Q2.18. There are many cases when tax inspectors refused the suggested bribes; what are the reasons for it? Second choice
Q3.1. Did any tax inspection (study) take place in your organization/ business during 2011-2013?
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Relationships with the state budget
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? VAT return or clearing
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Cross checking
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Checking of any unregistered employees
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Checking of cash receipts
Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Other
Q3.3. Was the inspection of accuracy of the relationship with the state budget in the scope of the annual plan approved by the tax body?
Q3.4. What was the ground for the inspection out of the plan?
Q3.5. What extent you are informed about your rights related to the tax inspections?
Q3.6. Mention to what extent you are able to exercise your rights
Q3.7. Which of the below items are the negative sides of tax inspections for your business? First choice
Q3.7. Which of the below items are the negative sides of tax inspections for your business? Second choice
Q3.7. Which of the below items are the negative sides of tax inspections for your business? New recoded answers
Q3.8. Which of the below items are the positive sides of tax inspections for your business? First choice
Q3.8. Which of the below items are the positive sides of tax inspections for your business? Second choice
Q3.8. Which of the below items are the positive sides of tax inspections for your business? New recoded answers
Q3.9. Have you ever expressed your disagreement about the results of tax inspections?
Q3.10. What steps have you taken?_Presented disagreement on the draft inspection act?
Q3.10. What steps have you taken?_Presented objection on the inspection act to the appeal commission of the tax body?
Q3.10. What steps have you taken?_Turned to the court
Q3.10. What steps have you taken?_Expressed the dissatisfaction in friends company
Q3.11. How satisfied you are with the results?_During the discussion about the draft inspection act
Q3.11. How satisfied you are with the results?_In the Appeal Commission of the SRC
Q3.11. How satisfied you are with the results?_In the Inter-Departmental Appeal Council
Q3.11. How satisfied you are with the results?_During the court trial
Q3.12. Do you consider it justified to observe nonpayment of taxes as economic crime and to prosecute for that?
Q 4.1. Which of the following definitions do you think should serve as the main goal of a tax authority? First choice
Q 4.1. Which of the following definitions do you think should serve as the main goal of a tax authority? Second choice
Q 4.2. How justified is cheating (escaping) the taxes when possible?
Q 4.3. Do you think people bypass (escape) the taxes when possible?
Q 4.4. What are the main reasons for not paying or hiding the taxes?
Q4.4. What are the main reasons for not paying or hiding the taxes? New recoded answers
Q 4.5. Other text
Q4.6. The government needs additional money in a force majeure situation; which would be the better option?
Q4.6.The government needs additional money in a force majeure situation; which would be the better option? New recoded answers
Q 4.7. 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?
Q 4.8. Would you agree to lower the taxes but to strengthen the responsibility in cases of breaching?
Q 4.9. Do you think formulating transactions in a certain way to save taxes is a permissible and quite acceptable practice?
Q4.9.1. Why is it acceptable?
Q4.9.2. Why isn't it acceptable?
Q 4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? First choice
Q 4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? Second choice
Q 4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? Third choice
Q4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? New recoded answers
Q 4.11. To what extent do you agree with the following statement? If I see more useful social and other services I will be willing to pay more taxes
Q 4.11. To what extent do you agree with the following statement? Everybody, including those enjoying protection and “roof”, pay taxes as everybody else does
Q 4.11. To what extent do you agree with the following statement? The government should levy taxes with higher tariffs from the wealthy, thus promoting social justice in the society
Q 4.11. To what extent do you agree with the following statement? The public services that I get against the taxes I have paid are truly useful for me
Q 4.11. To what extent do you agree with the following statement? I have a full access to the information on tax rates, laws and regulations that relate to my life
Q 4.11. To what extent do you agree with the following statement? If paying tax was easy and less time-consuming, people would be more willing to pay them
Q 4.11. To what extent do you agree with the following statement? The tax system in Armenia is predictable. We can accurately forecast how the tax burden will look like next year
Q 4.11. To what extent do you agree with the following statement? Effectively executed corporate governance system contributes to tax lawful.
Q 4.11. To what extent do you agree with the following statement? The tax inspection procedure is stressful
Q 4.11. To what extent do you agree with the following statement? Laws are applied equally to all taxpayers
Q 4.11. To what extent do you agree with the following statement? If the business representatives believe that the taxes are fair, then they will be always willing to pay them
Q 4.11. To what extent do you agree with the following statement? If we see less corruption, we will be willing to pay more taxes
Q 4.11. To what extent do you agree with the following statement? To have more fair tax system and society, I am ready to tolerate even a more sophisticated tax legislation
Q 4.11. To what extent do you agree with the following statement? Application of tax prepayments requested illegally has a negative impact on the tax law abidance
Q 4.11. To what extent do you agree with the following statement? Pay taxes and sleep well
Q 5.1. What are your main sources of receiving information about the changes in tax system/procedures? First choice
Q 5.1. What are your main sources of receiving information about the changes in tax system/procedures? Second choice
Q 5.1. What are your main sources of receiving information about the changes in tax system/procedures? Third choice
Q 5.2. What is the preferable and most reliable way of receiving information from a tax body? First choice
Q 5.2. What is the preferable and most reliable way of receiving information from a tax body? Second choice
Q5.2. What is the preferable and most reliable way of receiving information from a tax body? New recoded answers
Q 5.3. Assess the services delivered by the SRC_Electronic system of submitting the reports
Q 5.3. Assess the services delivered by the SRC_System of writing out the tax accounts
Q 5.3. Assess the services delivered by the SRC_RA tax payers search system
Q 5.3. Assess the services delivered by the SRC_Online notification system
Q 5.3. Assess the services delivered by the SRC_Online correspondence system
Q 5.3. Assess the services delivered by the SRC_System of registration of law abiding tax payers
Q 5.3. Assess the services delivered by the SRC_Tax calendar
Q 5.3. Assess the services delivered by the SRC_Email delivery system
Q 5.3. Assess the services delivered by the SRC_Hot line
Q 5.3. Assess the services delivered by the SRC_Call center
Q 5.3. Assess the services delivered by the SRC_Other
Q5.4.Contribution to the improvement of the public confidence towards the main goal of the SRC-Control over currency regulation and law provisions
Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Application of accounting software
Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Application of cash transaction limit
Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Implementation of preliminary investigation and probe
Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Control over involvement in entrepreneural activity without state registration and/or without a license (illegal activity)
Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Other
Q5.5. What new services do you think should be delivered by the SRC? New recoded answers
Q 6.1. Is your business involved in import and/or export operations?
Q 6.2. Is the existence of customs broker institute justified or you would prefer to do customs drawing up independently?
Q 6.3. Through what agency should the coding be done in accordance with the FEA PL classification, in terms of most efficient public trust?
Q 6.4. Characterize the existing in Armenia practices of determining the customs value based on the orientation prices
Q 7.1. How much money do you approximately spend yearly on trainings on accounting and tax topics?
Q 7.2. How would you characterize the activity of your company/business in the previous fiscal year?
Q 7.3. How would you describe the perspectives of your organization/business over the next three years?
Q 7.4. Who is the main client of your goods or services?
Endhour
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