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

SETTLEMENT TYPE
1 = Yerevan
2 = Other urban
3 = Rural

First visit result
-7 = legal skip
1 = Completed interview
2 = Arrange new date
3 = Interview is not available in Armenian
4 = Refused
5 = Selected respondent refused
6 = Interview prevented by family member
7 = Address can not be founded
8 = Address in not house
9 = Address is not inhabitted/close door
10 = Impossible for interviewing
11 = Respondent is not available
12 = Revisit

q1.1. Are you aware of the taxes in Armenia?
-7 = Legal skip
-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

q1.2. What type of taxes do you (your family) deal with? Property tax Home
-7 = Legal skip
-2 = Refuse to answer -2
-1 = Don’t know
0 = No
1 = Yes
3 = Don’t know what it is

q1.2. What type of taxes do you (your family) deal with? New recoded answers
-7 = Legal skip
7 = Livestock tax
8 = Pasture tax
9 = Turnover tax
10 = Simplified tax
11 = Custom tax
12 = Fixed payments
13 = Other

q1.2. What type of taxes do you (your family) deal with? New recoded answers
-7 = Legal skip
7 = Livestock tax
8 = Pasture tax
9 = Turnover tax
10 = Simplified tax
11 = Custom tax
12 = Fixed payments

q1.3. Do you have any agricultural land area?
-7 = Legal skip
-2 = Refuse to answer
-1 = Don’t know
0 = No
1 = Yes

q1.5. Are you involved in animal husbandry?
-2 = Refuse to answer
-1 = Don’t know
0 = No
1 = Yes

q1.7.1. Which of the following definitions do you think should serve as the main goal of a tax authority? First choice
-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 expend the government money
6 = Treat the people with respect acting as exemplary public servant

q1.7.2. Which of the following definitions do you think should serve as the main goal of a tax authority? Second choice
-7 = 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 expend the government money
6 = Treat the people with respect acting as exemplary public servant

q1.8. Using a scale of 1-10, how justified is bypassing (escaping) the taxes when possible?
-2 = Refuse to answer
-1 = Don’t know
1 = Fully justified
10 = Not justified at all

q1.9. Using a scale of 1-10, do you think people bypass (escape) the taxes when possible?
-2 = Refuse to answer
-1 = Don’t know
1 = Nearly no one
10 = Nearly everyone

q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? High taxes
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? New recoded answers
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
12 = They want to increase their revenue and get more profit
13 = It's a common mentality
14 = Other

q1.14. The government needs additional money in a force majeure situation; which would be the better option?
-2 = Refuse to answer
-1 = Don’t know
1 = Taking debt from its people
2 = Taking debt from other countries
3 = Raise taxes for that particular period
4 = Other

q1.14. The government needs additional money in a force majeure situation; which would be the better option? New recoded answers
-7 = Legal skip
5 = Public officials should give back money taken from people
6 = To be paid by the rich
7 = To be paid by oligarchs
8 = To create jobs to collect more taxes
9 = Spend state money in a right way
10 = Legalize shadow sector of economy
11 = None of he above
12 = Increase taxes for big taxpayers
13 = Conduct nationwide contributions
14 = Other

q1.15. Do you think formulating (optimizing and planning) transactions in a certain way to save taxes is a permissible and quite acceptable practice?
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

q1.15.1. Why do you think that it is acceptable? New recoded answers
-7 = Legal skip
-2 = RA
-1 = DK
1 = Creates jobs (small businesses develop)
2 = Provides jobs for the disabled, other social charities
3 = Not to pay high/heavy taxes
4 = Acceptable because allowed by law
5 = To get additional income and quickly become rich

q1.15.2. Why do you think that it is acceptable? New recoded answers
-7 = Legal skip
-1 = DK
1 = Unjust, dishonest. All are equal
2 = If they have income, let them pay taxes
3 = Unlawful, they hide taxes. It is an honor to pay taxes
4 = They use the disabled in their own interest/to their own ends. Or commit forgery
5 = Create difficulties for small businesses

q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? First mentioned answer
-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 = Other

q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? Second mentioned asnwer
-7 = 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 = Other

q1.16. 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 do nothing
11 = Will create jobs
12 = Will support small businesses
13 = Will establish justice
14 = Other

q1.17. If I see more useful social and other services, I will be willing to pay more taxes
-2 = Refuse to answer
-1 = Don’t know
1 = Completely disagree
2 = Disagree
3 = Agree
4 = Completely agree

q1.18. Where do you get information about taxes? Other recoded answers
-7 = Legal skip
9 = From local government bodies
10 = From nowhere
11 = From my workplace
12 = Other

q1.22. Other recoded answers
-7 = Legal skip
10 = Other

q1.23. How would you assess the following services delivered by the RA Tax Service? Electronic system of submitting the reports
-7 = Legal skip
-2 = Refuse to answer
-1 = Don’t know
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

q1.24. What new services do you think should be delivered by the SRC?
-7 = Legal skip
-2 = RA
-1 = DK
1 = No need for new services, let them provide existing services with justice and high quality
2 = Special TV programs
3 = Better conditions for small and medium businesses
4 = Create jobs
5 = Make information easily accessible, distributed better
6 = Act with more justice (reduce the shadow sector)
7 = Simplify tax legislation
8 = Cut tax rates
9 = Create an independent body to control SRC (eliminate corruption)
10 = Provide social allowances
11 = The offer is not related to SRC
12 = Other

q1.25.Please mention the percent of the taxes that you think the society gets back through the services delivered by the state.
-2 = Refuse to answer
-1 = Don’t know
1 = 0%
2 = 10%
3 = 20%
4 = 30%
5 = 40%
6 = 50%
7 = More than 50%

q1.26. What extent do you trust the following institutions? Judisciary system
-2 = Refuse to answer
-1 = Don’t know
1 = Fully distrust
2 = Somewhat distrust
3 = Neither trust, nor distrust
4 = Somewhat trust
5 = Fully trust

q1.27. How heavy is the tax burden for citizens, in everyday life
-2 = Refuse to answer
-1 = Don’t know
1 = Not heavy at all
2 = Not heavy
3 = Heavy
4 = Very heavy

q1.28. How do you learn that you pay taxes? New recoded answers
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
6 = From nowhere
7 = From the taxation office
8 = Because I run a business
9 = Other

q1.29. Are you proud to pay taxes?
-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

q1.29. Are you proud to pay taxes? New recoded answers
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
6 = I do not pay taxes
7 = No, because of financial difficulties

q2.1. Which of the following best describes your situation?
-7 = Legal skip
-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

q2.2.Which of the following best describes your primary job?
-7 = Legal skip
-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
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

q2.3. What is your marital status?
-7 = Legal skip
-2 = Refuse to answer
-1 = Don’t know
1 = Married
2 = Living together
3 = Divorced
4 = Living separately
5 = Widowed
6 = Never married
7 = Other

q2.4. What is the highest level of the formal education you have completed?
-7 = Legal skip
-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 = Basic education
4 = Secondary 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)

q2.5. How much was your personal net monetary income (after the taxes are paid) last month.
-7 = Legal skip
-2 = Refuse to answer
-1 = Don’t know
1 = More than 512,001 AMD
2 = 325,001- 512,000 AMD
3 = 162,001- 325,000 AMD
4 = 91,001- 162,000 AMD
5 = 34,001- 91,000 AMD
6 = 20,001- 34,000 AMD
7 = Up to 20,000 AMD
8 = 0

q.2.7. To what ethnic group do you think you belong?
-7 = Legal skip
-2 = Refuse to answer
-1 = Don’t know
1 = Armenian
2 = Yazidi (Yezidi, Yezdi)
3 = Ukrainian
4 = Greek
5 = Polish
6 = Russian
7 = Belarusian
8 = Mordvin

q2.8.1. Why would you like?
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = Simply to have a job
2 = High salary
3 = Interesting job
4 = Will work honestly, to benefit people
5 = To become familiar with the system
6 = To have an influential job
7 = It gives material security
8 = To make the system more just
9 = To make the system more useful
10 = Other

q2.8.2. Why would you dislike?
-7 = Legal skip
-2 = Refuse to answer
-1 = Don't know
1 = Have poor health
2 = Already have a job
3 = Not honorable job, attracts curse
4 = Salary is low
5 = Do not have appropriate education/profession
6 = Old, retired
7 = Do not want to do people wrong
8 = Do not want to
9 = Will no be able to
10 = Do not like the job
11 = Unjust country
12 = Unthankful job
13 = Difficult work
14 = Will not be accepted
15 = Honest man, do not want to become dishonest
16 = The field is not clear, the responsibilities are heavy
17 = Job not for women

Respondent Sex
1 = Male
2 = Female

Age group
1 = 18-24
2 = 25-32
3 = 33-39
4 = 40-53
5 = 54-62
6 = 63+