1 = Capital
2 = Other town
3 = Village

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

Are you aware of the taxes in Armenia?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = I am very well aware
2 = I am somewhat aware
3 = I am not aware
4 = I am not aware at all

Property tax_House
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes
3 = Don't know what it is

Other
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

Other
-9 = Legal skip
1 = Air tax
2 = Turnover tax
3 = Fixed payments
4 = Utility payments
5 = Pasture tax
6 = Individual entrepreneur tax
7 = Excise tax

Do you have any agricultural land area?
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

Do you use it to make profit from sales or from barter?
-9 = Legal skip
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

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
6 = Treat people with respect acting as exemplary public servant

Which of the following definitions do you think should serve as the main goal of a tax authority?
-9 = Legal skip
-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
6 = Treat people with respect acting as exemplary public servant

Tell me, please, how justified it is to chat on taxes when possible?
-2 = Refuse to answer
-1 = Don't know
1 = Fully justified
10 = Not justified at all

Do you think people cheat on taxes 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
11 = Other

In your opinion, what are the main reasons for not paying or hiding the taxes?
-9 = Legal skip
-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
11 = Other

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 to?
-5 = Interviewer error
-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 existing state property: buildings, factories, infrastructure, etc.
5 = Other

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 to?
-9 = Legal skip
5 = Officials should return people's money
6 = From large businesses
7 = From oligarchs
9 = They should spend the state budget in a right way
10 = Bring the shade to the tax field
11 = None of the above
14 = Take from Diaspora
15 = All together

Do you think the formulating (optimizing and planning) transactions in a certain way to reduce taxes is a permissible and quite acceptable practice?
-2 = Refuse to answer
-1 = Don't know
1 = It is acceptable
2 = It is not acceptable

-9 = Legal skip
-5 = Interviewer error
-1 = Don't know
1 = High taxes/low income
2 = Provide job for disabled and needed people
3 = It is legal
4 = We have unfair state system
5 = Reduce taxes

-9 = Legal skip
-5 = Interviewer error
-1 = Don't know
1 = It is illegal
2 = Small business and people suffer
3 = It is unfair
4 = State suffers
5 = Exploitation of disabled people

If you were on a decision maker position in a state agency, which would be your three primary actions?
-9 = Legal skip
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = I would make the texts of tax laws simpler and clearer
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

If you see more useful social and other services, e.g. police, army, free education, etc., you will be willing to pay more taxes
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Completely disagree
2 = Disagree
3 = Agree
4 = Completely agree

Website of the RA Tax Service
-9 = Legal skip
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

Where do you get information about taxes?_Other
-9 = Legal skip
9 = LSG/Municipality
10 = From nowhere
11 = Courses
12 = Correspondence/letters
13 = Workplace

Public health
-2 = Refuse to answer
-1 = Don't know
1 = Public health
2 = Public education
3 = Army/security
4 = Infrastructures
5 = Rural development
6 = Pension fund
7 = Administrative expenses
8 = Personal purposes
9 = Other

Electronic system of submitting the reports
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

What new services do you think should be delivered by the SRC?
-5 = Interviewer error
-1 = Don't know
0 = None
1 = Informative
2 = Clarification of tax system
3 = Provision of equal conditions
4 = Strenghtening of control
6 = Reduction of paperwork
7 = It is enough if they do the given things

Please indicate the percent of the taxes that you think the society gets back through the services delivered by the state.
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = 0%
2 = 1%-10%
3 = 11%-20%
4 = 21%-30%
5 = 31%-40%
6 = 41%-50%
7 = More than 50%

Judisciary system
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Fully distrust
2 = Distrust
3 = I am indifferent
4 = Trust
5 = Fully trust

For general public (cost of commodities, services)
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Not heavy at all
2 = Not heavy
3 = Heavy
4 = Very heavy

Are you proud to pay taxes?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Yes, because I fulfill my civil duties
2 = Yes, because this way public problems are solved
3 = No, because they don’t serve their purpose
4 = No, because I don’t know what purpose do they actually serve
5 = Other

Are you proud to pay taxes?
-9 = Legal skip
1 = No,because after the payment, we are left with nothing
2 = No,because we make rich a few people
3 = I have never thought about that
4 = No,because we trigger corruption
5 = No,because it is not beneficial for the society

have you known that the establishment of a unified Tax Code was being discussed in the Parliament of RA?
-5 = Interviewer error
-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 and influence on its path
4 = I am not familiar with it
5 = I am not familiar with it and it doesn’t interest me

To what extent do you think the adoption of the new Tax Code would improve the business environment?
-5 = 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

Which direction of Tax reforms do you consider to be essential for improving the business environment?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Lightening of tax burden including reduction of tax rates
2 = Easing of tax administration including inspections
3 = Introducing other tax incentives
4 = Investments’ growth

Which direction of the reforms of tax administration do you consider to be essential for the improvement of business environment?
-5 = Interviewer error
-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

How do you think what is generally taxable in Armenia?
-9 = Legal skip
1 = Air
2 = Everything
3 = Nothing
4 = Export
5 = I am not aware

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.
-5 = Interviewer error
-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 efficient planning of economic activity, in what intervals it is reasonable that the regular changes in tax legislation are enforced, put into effect?
-5 = Interviewer error
-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

If in Armenia tax amnesty is put into force, meaning that everybody can report previously hidden taxes with the condition that after that they will begin paying taxes legally. Do you think it will bring to that people will report their hidden taxes and be
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't talk
0 = No
1 = Yes

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
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = As soon as possible
2 = Yes, but beforehand raising awareness among 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.

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
-9 = Legal skip
1 = It will have negative financial influence on everyone
2 = It is still early for Armenia

Which of the following best describes your situation?
-2 = Refuse to answer
-1 = Don't know
1 = Retired (and not working)
2 = Student (and not working)
3 = Housewife (and not working)
4 = Unemployed
5 = Hired worker
6 = Individual entrepreneur /Employer
7 = Self-employed
8 = Disabled
9 = Other

Which of the following best describes your situation?
-9 = Legal skip
1 = On the vacation

Please tell me, which of the following best describes your primary job?
-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
22 = Other

Please tell me, what is your marital status?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Married
2 = Living together
3 = Divorced
4 = Living separately
5 = Widowed
6 = Never married

Please tell me, what is the highest level of the formal education you have completed?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Don’t have any formal education or have lower than primary education
2 = Primary education (3-4 years)
3 = Basic education
4 = Secondary (high school diploma/secondary vocational /secondary gymnasium) education
5 = Vocational education/College
6 = First level university education /Bachelor’s degree
7 = Master’s degree (or a higher education diploma)
8 = PhD level (candidate doctor)

In total, how much was your personal net monetary income (after the taxes are paid) last month.
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = More than 600 001 AMD
2 = 380 001- 600 000 AMD
3 = 190 001- 380 000 AMD
4 = 106 001- 190 000 AMD
5 = 40 001- 106 000 AMD
6 = 24 001- 40 000 AMD
7 = Up to 24 000 AMD
8 = 0

To what ethnic group do you think you belong?
-5 = Interviewer error
-2 = Refuse to answer
-1 = Don't know
1 = Armenian
2 = Yezidi
3 = Ukrainian
4 = Greek
5 = Polish
6 = Russian
7 = Belorusian
8 = Mordvin
9 = Other

To what ethnic group do you think you belong?
-9 = Legal skip
1 = Assyrian

-9 = Legal skip
-5 = Interviewer error
-1 = Don't know
1 = Solution of employment problem
2 = Interesting sphere
3 = Income generating activity
4 = For the changes and legal work
5 = Opportunities
6 = Authority

-9 = Legal skip
-5 = Interviewer error
-1 = Don't know
1 = Do not coincide (age, education)
2 = Not an interesting job
3 = Authoritative/not respected
4 = I do not want to work at all
5 = Unfair system
6 = Have work, which is unchanged
7 = Difficult job
8 = Low salary

How do you know that you pay taxes?
1 = From different payments
2 = LSG
3 = Profit tax
4 = Taxation
5 = From acquaintances
6 = From excises
7 = Mass media
8 = Judicial acts
9 = From nowhere
-9 = Legal skip