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

1 = Less than 58mln
2 = 58 mln and more

Q1.1.What is your position?
1 = Human Resource Manager
2 = Shareholder/Owner
3 = Individual Entrepreneur
4 = President/Vice President/Executive Director
5 = Director
6 = Financial Manager
7 = Chief Accountant
8 = Head of Legal Service
9 = Consultant
10 = Employee
11 = Founder

Q1.2. How many years has your business/organization been actually (actively) operating in Armenia?
-7 = Legal skip
-2 = RA
-1 = DK
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

Q1.3. What is the organizational-legal status/form of your business?
-7 = Legal skip
1 = Individual entrepreneur
2 = SNCO
3 = CNCO
4 = Limited liability company
5 = Closed joint stock company
6 = Open joint-stock company
7 = Production cooperative
8 = NGO
9 = Fund
10 = Condominium

Q1.4. Who is the biggest shareholder/participant of your business?
-7 = Legal skip
-2 = RA
-1 = DK
1 = I am an individual entrepreneur
2 = Physical person from Armenia
3 = Physical person from abroad
4 = A local self-government body
5 = Another Armenian organization
6 = A foreign organization
7 = The state
9 = Non-commercial

Q1.5. And what is the main type of your business operations?
-7 = Legal skip
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
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 = Activities of extraterritorial organizations and bodies

Q1.6. Has the corporate governance system been actually launched in your organization?
-7 = Legal skip
-2 = RA
-1 = DK
0 = No
1 = Yes
3 = I don’t know what it is

Q1.7. Is the director of your enterprise simultaneously also one of the main shareholders/participants?
-7 = Legal skip
-2 = RA
-1 = DK
0 = No
1 = Yes

Q1.10. Do you think unions and associations are able to contribute to the improvement of tax policy and tax administration?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Completely can
2 = Can rather than cannot
3 = Cannot rather than can
4 = Completely cannot

Q1.11.To what extent the economic entities are involved in discussions of initiatives projecting amendments in the tax legislation?
-7 = Legal skip
-2 = RA
-1 = DK
1 = They are involved and are able to influence
2 = They are involved but are unable to influence
3 = They are not involved

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?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Very positive impact
2 = Positive impact
3 = No real impact
4 = Negative impact
5 = Very negative impact

Q2.1. Which of the following types of taxes are paid by your business? New recoded answers
-7 = Legal skip
13 = Local duties
14 = Other

Q2.2. How would you characterize today’s tax burden, according to the following types of taxes_Profit tax
-7 = Legal skip
-2 = RA
-1 = DK
1 = Very light
2 = Light
3 = Somewhat heavy
4 = Heavy
5 = Very heavy

Q2.3. Do you think change in rate is appropriate in the current economic situation in Armenia?_Profit tax
-7 = Legal skip
-2 = RA
-1 = DK
1 = Decrease
2 = Leave the same
3 = Increase
4 = Remove the types of tax

Q2.4. How would you characterize the existing tax benefit system?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Effective
2 = With no impact
3 = Ineffective
4 = I even don’t know that it exists

Q2.5. Do you think it’s reasonable to change it?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Narrow down the scope of the tax benefits to ensure additional tax incomes for the state budget and to implement additional programs of social significance
2 = Expand the scope of tax benefits to promote the priority sectors and trends
3 = Leave unchanged
4 = Other

Q2.6. Do you value the contribution of the Tax Code in unification (simplification) of the tax legislation?
-7 = Legal skip
-2 = RA
-1 = DK
1 = It is important that it is introduced during the upcoming 2 years
2 = It is important that it is introduced during the upcoming 5 years
3 = I don’t think it is important

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?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Once in six months
2 = Once a year
3 = Once in three years
4 = More than once in three years

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?
-2 = RA
-1 = DK
0 = No
1 = Yes

Q2.8.1If Yes, why?
-7 = Legal skip
-1 = DK
1 = Makes it easier to pay taxes independently
2 = Is more convenient and just
3 = Brings money to the State budget
4 = Other

Q2.8.2 if No, why?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Tax rates are too high
2 = It is cosmetic (those who are willing do so, those who are not willing don’t pay)
3 = Contributes to the shadow sector
4 = The system is not legal
5 = Hinders business development
6 = The law is flawed
7 = Other

Q2.9 How many accountants do you have?
-7 = Legal skip
1 = Permanent
2 = Accountancy is done outsourcing

Q2.11. What is the biggest advantage of tax law abidance for the business on the whole?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Acquiring good reputation
2 = Reduced probability to get fined
3 = Contributing to the business development, expansion
4 = Pay your taxes and sleep peacefully
5 = Other
6 = There is no advantage

Q2.12. What is the most negative consequence of tax law abidance on the business in general?
-7 = Legal skip
-2 = RA
-1 = DK
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

Q2.14. Why do they do so? First choice
-7 = Legal skip
-2 = RA
-1 = DK
1 = Because they are motivated to do a special favor
2 = Save the taxes (money)
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

Q2.15. What are the main reasons that the tax/customs bodies go for it?First choice
-7 = Legal skip
-2 = RA
-1 = DK
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 = It is available in all sectors this way or that
5 = The issue is “systemic”
6 = Other

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
-7 = Legal skip
-2 = RA
-1 = DK
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 a letter to the head of the SRC through SRC website
6 = Other

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
-7 = Legal skip
1 = Will not do anything (it will be senseless and useless), will pay the bribe
2 = Will pay the bribe
3 = Will not pay the bribe, even if forced to pay fines)
4 = Will close down the firm
5 = Will beat them up
6 = Will call the hot line number
7 = Will take the matter up with people I know
8 = I have never been asked
9 = Other

Q2.17. What are the steps that the tax payer usually takes in such situations? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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

Q2.18. There are many cases when tax inspectors refused the suggested bribes; what are the reasons for it? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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
7 = There is no such cases

Q3.2. What kind of tax inspection has been performed in your organization/business during 2011-2013? Relationships with the state budget
-7 = Legal skip
-2 = RA
-1 = DK
0 = No
1 = Yes
3 = Not applicapble

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?
-7 = Legal skip
-2 = RA
-1 = DK
1 = It was within the scope of the plan
2 = It was beyond the scope of the plan

Q3.4. What was the ground for the inspection out of the plan?
-7 = Legal skip
-2 = RA
-1 = DK
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

Q3.5. What extent you are informed about your rights related to the tax inspections?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Completely uninformed
5 = Completely informed

Q3.6. Mention to what extent you are able to exercise your rights
-7 = Legal skip
-2 = RA
-1 = DK
1 = Fully unable
5 = Fully able

Q3.7. Which of the below items are the negative sides of tax inspections for your business? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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

Q3.7. Which of the below items are the negative sides of tax inspections for your business? New recoded answers
-7 = Legal skip
7 = No negative sides
8 = There have been no tax inspections so far
9 = It interferes with the work
10 = Other

Q3.8. Which of the below items are the positive sides of tax inspections for your business? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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

Q3.8. Which of the below items are the positive sides of tax inspections for your business? New recoded answers
-7 = Legal skip
8 = No positive sides
9 = There have been no tax inspections so far

Q3.9. Have you ever expressed your disagreement about the results of tax inspections?
-7 = Legal skip
-2 = RA
-1 = DK
0 = No
1 = Yes
3 = There are no inspection

Q3.11. How satisfied you are with the results?_During the discussion about the draft inspection act
-7 = Legal skip
-2 = RA
-1 = DK
0 = Not applicable/No answer
1 = Fully dissatisfied
5 = Fully satisfied

Q 4.1. Which of the following definitions do you think should serve as the main goal of a tax authority? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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 expend the government money
6 = Treat the people with respect acting as exemplary public servant

Q 4.2. How justified is cheating (escaping) the taxes when possible?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Fully justified
10 = Not justified at all

Q 4.3. Do you think people bypass (escape) the taxes when possible?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Nearly no one
10 = Nearly everyone

Q 4.4. What are the main reasons for not paying or hiding the taxes?
-7 = Legal skip
-2 = RA
-1 = DK
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
11 = Other

Q4.4. What are the main reasons for not paying or hiding the taxes? New recoded answers
-7 = Legal skip
12 = To gain extra income
13 = Other

Q4.6. The government needs additional money in a force majeure situation; which would be the better option?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Taking debt from its people
2 = Taking debt from other countries
3 = Raise taxes for that particular period
4 = Other

Q4.6.The government needs additional money in a force majeure situation; which would be the better option? New recoded answers
-7 = Legal skip
5 = Spend money in a right way
6 = Let oligarchs pay
7 = Let high-ranking official pay out of their pockets
8 = Increase tax rates for big taxpayers
9 = Let the rich pay
10 = Other

Q4.9.1. Why is it acceptable?
-7 = Legal skip
-1 = DK
1 = Creates jobs (small businesses develop)
2 = Provides jobs for the disabled
3 = Not to pay high/heavy taxes
4 = Acceptable because allowed by law
5 = To get additional income

Q4.9.2. Why isn't it acceptable?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Unjust, dishonest. All are equal.
2 = If they have income, let them pay taxes.
3 = Unlawful because they hide taxes.
4 = They use the disabled in their own interest/to their own ends.
5 = Create difficulties for small businesses.

Q 4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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 = Other

Q4.10. If you were on a decision maker position at a state agency, which would be your three primary actions? New recoded answers
-7 = Legal skip
10 = Will exempt from taxes
11 = Will establish justice
12 = Other

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
-7 = Legal skip
-2 = RA
-1 = DK
1 = Completely disagree
2 = Disagree
3 = Agree
4 = Completely agree

Q 5.1. What are your main sources of receiving information about the changes in tax system/procedures? First choice
-7 = Legal skip
-2 = RA
-1 = DK
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 = TV, radio
11 = None of the above

Q 5.2. What is the preferable and most reliable way of receiving information from a tax body? First choice
-7 = Legal skip
-2 = RA
-1 = DK
1 = Visits to the tax payer service centers
2 = Hot line
3 = Phone call to the tax inspector whom I know or who provides service
4 = Visits to websites
5 = Call center
6 = Written inquiry to the SRC to receive an official clarification
7 = Written inquiry to the SRC to receive explanation
8 = Written inquiry to the RA Ministry of Finance to receive explanation (opinion) about the particular provisions of the law
9 = Other

Q5.2. What is the preferable and most reliable way of receiving information from a tax body? New recoded answers
-7 = Legal skip
10 = Mass media
11 = The accountant
12 = Electronic messages
13 = Printed sources
14 = Other

Q 5.3. Assess the services delivered by the SRC_Electronic system of submitting the reports
-7 = Legal skip
-2 = RA
-1 = DK
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

Q 5.3. Assess the services delivered by the SRC_Other
-7 = Legal skip
-2 = RA
-1 = DK
0 = Not applicable
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

Q5.4.Contribution to the improvement of the public confidence towards the main goal of the SRC-Control over currency regulation and law provisions
-7 = Legal skip
-2 = RA
-1 = DK
1 = Does not contribute at all
5 = Fully contributes

Q5.4. Contribution to the improvement of the public confidence towards the main goal of the SRC-Other
-7 = Legal skip
-2 = RA
-1 = DK
0 = Not applicable
1 = Does not contribute at all
5 = Fully contributes

Q5.5. What new services do you think should be delivered by the SRC? New recoded answers
-7 = Legal skip
-2 = RA
-1 = DK
1 = No suggestions
2 = No need for new services, let them provide existing services with justice and high quality
3 = Will cut tax rates (eliminate taxes altogether)
4 = Make information easily accessible and better spread
5 = Simplify the system and the laws
6 = Grant privileges for and support new and small and medium businesses
7 = Increase electronic services
8 = Close down that committee
9 = SRC activities
10 = Other

Q 6.1. Is your business involved in import and/or export operations?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Import
2 = Export
3 = Both
4 = None

Q 6.2. Is the existence of customs broker institute justified or you would prefer to do customs drawing up independently?
-7 = Legal skip
-2 = RA
-1 = DK
1 = It is preferable through a brokerIt is preferable through a broker
2 = Do the drawing up independently is preferable
3 = No difference

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?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Through Customs Service
2 = Directly through the importer
3 = Through the Chamber of Commerce
4 = Through other bodies
5 = Not important

Q 6.4. Characterize the existing in Armenia practices of determining the customs value based on the orientation prices
-7 = Legal skip
-2 = RA
-1 = DK
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 imperfect,_other 1
6 = Other
7 = I am indifferent

Q 7.1. How much money do you approximately spend yearly on trainings on accounting and tax topics?
-7 = Legal skip
-2 = RA
-1 = DK
1 = 0
2 = Up to 250 000 AMD
3 = 250 001 - 500 000 AMD
4 = 500 001 - 1 000 000 AMD
5 = Over 1 000 001 AMD

Q 7.2. How would you characterize the activity of your company/business in the previous fiscal year?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Very poor
2 = Poor
3 = Stable
4 = Good
5 = Very good

Q 7.4. Who is the main client of your goods or services?
-7 = Legal skip
-2 = RA
-1 = DK
1 = Individuals/final users/final consumers
2 = Other companies
3 = Government
4 = NGOs or international organizations
5 = Other

0 = Not Selected
1 = Selected

Q1.9. The name of that union
1 = Dentists Association
2 = Member of Chamber of Councils
3 = Union of Cognac Producers
4 = IIntern Foongagribiznes Man Association
5 = Union of Currency Dealers
6 = Car federation
7 = Union of Broadcasters
8 = Union of European Universities
9 = Union of Mother and Child Health
10 = Member of IATA International Association
11 = An Association member
-2 = Refused
12 = An Association member
13 = Organization of Self-managing Managers
14 = A network member
-7 = Legal skip