ID
MARZ
PSU ID number
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q1.1. Are you aware of the taxes in Armenia?
q1.2. What type of taxes do you (your family) deal with? Property tax Home
q1.2. What type of taxes do you (your family) deal with? Property tax Vehicle
q1.2. What type of taxes do you (your family) deal with? Land tax
q1.2. What type of taxes do you (your family) deal with? Income tax
q1.2. What type of taxes do you (your family) deal with? VAT
q1.2. What type of taxes do you (your family) deal with? Other
q1.2. What type of taxes do you (your family) deal with? New recoded answers
q1.3. Do you have any agricultural land area?
q1.4. Do you use it to make profit from sales or for barter?
q1.5. Are you involved in animal husbandry?
q1.6. Are you involved in it to make profit from sales or for barter?
q1.7.1. Which of the following definitions do you think should serve as the main goal of a tax authority? First choice
q1.7.2. Which of the following definitions do you think should serve as the main goal of a tax authority? Second choice
q1.8. Using a scale of 1-10, how justified is bypassing (escaping) the taxes when possible?
q1.9. Using a scale of 1-10, do you think people bypass (escape) the taxes when possible?
q1.10.The higher are the taxes, the more is the number of people bypassing (escaping) them, while, when the government reduces the taxes, everybody pays, and the budget gets more money.
q1.11.If the government reduce the taxes, will people in Armenia be ready to cooperate, i.e. to stop cheating the taxes?
q1.12.Would you agree to lower the taxes but to strengthen the responsibility in cases of breaching (add more fines and hold those who breach otherwise liable).
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? High taxes
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Frequent changes or unclearness of tax legislation
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Too high fines when tax errors are made, measures holding responsible are too strict
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Complicated procedure of calculating and paying the taxes, too much paper work
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? The wish to escape appearing within the focus of the tax authorities
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Difficulty or impossibility to get clear information, clarifications from the tax body
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Frequency of tax inspections
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Desperate financial situation
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Unfair treatment of different business
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Others do the same
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? Other
q1.13. In your opinion, what are the reasons of non-payment/hiding the taxes or hiding the taxes? New recoded answers
q1.14. The government needs additional money in a force majeure situation; which would be the better option?
q1.14. The government needs additional money in a force majeure situation; which would be the better option? New recoded answers
q1.15. Do you think formulating (optimizing and planning) transactions in a certain way to save taxes is a permissible and quite acceptable practice?
q1.15.1. Why do you think that it is acceptable? New recoded answers
q1.15.2. Why do you think that it is acceptable? New recoded answers
q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? First mentioned answer
q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? Second mentioned asnwer
q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? Third mentioned answer
q1.16. If you were on a decision maker position at a state agency, which would be your three primary actions? New recoded answers
q1.17. If I see more useful social and other services, I will be willing to pay more taxes
q1.17. Everybody, including those enjoying protection and “cover”, pay taxes as everybody else does
q1.17. The government should levy taxes with higher tariffs from the wealthy, thus promoting social justice in the society
q1.17. The public services that I get against the taxes I have paid are truly useful for me
q1.17. I have a full access to the information on tax rates, laws and regulations that relate to my life
q1.17. Application of a unified tax code is a necessity
q1.17. If paying tax was easy and less time-consuming, people would be more willing to pay them
q1.17. The tax system in Armenia is predictable. We can accurately forecast how the tax burden will look like next year
q1.17. Dealing with employees of the tax inspection is stressful
q1.17. If the people believe that the taxes are fair, then they will be always willing to pay them
q1.17. If we see less corruption, we will be willing to pay more taxestaxes
q1.17. To have more fair tax system and society, I am ready to tolerate even a more sophisticated tax legislation
q1.17. Application of tax prepayments requested illegally has a negative impact on the tax law abidance
q1.17. Pay your taxes and sleep peacefully
q1.18. Where do you get information about taxes? Website of the RA Tax Service
q1.18. Where do you get information about taxes? Printed media
q1.18. Where do you get information about taxes? Tax officials
q1.18. Where do you get information about taxes? Internet
q1.18. Where do you get information about taxes? Social networks
q1.18. Where do you get information about taxes? TV
q1.18. Where do you get information about taxes? Relatives/friends
q1.18. Where do you get information about taxes? Other
q1.18. Where do you get information about taxes? Other recoded answers
q1.19. Do you think each citizen should independently calculate and pay his/her taxes?
q1.20. Would you like to state (calculate) your own income and pay your taxes?
q1.21.Is it proper to inform the tax authorities in case of failure to fulfill the requirements of the tax legislation?
q1.22. In your opinion, how does the government currently use the income generated from taxes? Public health
q1.22. In your opinion, how does the government currently use the income generated from taxes? Public education
q1.22. In your opinion, how does the government currently use the income generated from taxes? Army
q1.22. In your opinion, how does the government currently use the income generated from taxes? Infrastructures
q1.22. In your opinion, how does the government currently use the income generated from taxes? Rural development
q1.22. In your opinion, how does the government currently use the income generated from taxes? Pension fund
q1.22. In your opinion, how does the government currently use the income generated from taxes? Administrative expenses
q1.22. In your opinion, how does the government currently use the income generated from taxes? Personal purposes
q1.22. In your opinion, how does the government currently use the income generated from taxes? Other
q1.22. Other recoded answers
q1.23. How would you assess the following services delivered by the RA Tax Service? Electronic system of submitting the reports
q1.23. How would you assess the following services delivered by the RA Tax Service? System of writing out the tax accounts
q1.23. How would you assess the following services delivered by the RA Tax Service? RA tax payers search system
q1.23. How would you assess the following services delivered by the RA Tax Service? Online notification system
q1.23. How would you assess the following services delivered by the RA Tax Service? Online correspondence system
q1.23. How would you assess the following services delivered by the RA Tax Service? System of registration of law abiding tax payers
q1.23. How would you assess the following services delivered by the RA Tax Service? Tax calendar
q1.23. How would you assess the following services delivered by the RA Tax Service? Electronic mail delivery system
q1.23. How would you assess the following services delivered by the RA Tax Service? Hot line
q1.23. How would you assess the following services delivered by the RA Tax Service? Call center
q1.23. How would you assess the following services delivered by the RA Tax Service? Other
q1.24. What new services do you think should be delivered by the SRC?
q1.25.Please mention the percent of the taxes that you think the society gets back through the services delivered by the state.
q1.26. What extent do you trust the following institutions? Judisciary system
q1.26. What extent do you trust the following institutions? National Assembly
q1.26. What extent do you trust the following institutions? Government
q1.26. What extent do you trust the following institutions? President
q1.26. What extent do you trust the following institutions? Constitutional Court
q1.26. What extent do you trust the following institutions? Local governments
q1.26. What extent do you trust the following institutions? Tax Service
q1.26. What extent do you trust the following institutions? Customs System
q1.26. What extent do you trust the following institutions? Ministry of Finance
q1.26. What extent do you trust the following institutions? Ombutsman
q1.27. How heavy is the tax burden for citizens, in everyday life
q1.27. How heavy is the tax burden for citizens, taxations of salaries
q1.27. How heavy is the tax burden for individual entrepreneurs
q1.27. How heavy is the tax burden for medium businesses
q1.27. How heavy is the tax burden for large businesses
q1.28. How do you learn that you pay taxes? From salary deductions
q1.28. How do you learn that you pay taxes? When buying commodities
q1.28. How do you learn that you pay taxes? From paying land tax. Property tax
q1.28. How do you learn that you pay taxes? When buying air ticket or paying for other services
q1.28. How do you learn that you pay taxes? Other
q1.28. How do you learn that you pay taxes? New recoded answers
q1.29. Are you proud to pay taxes?
q1.29. Are you proud to pay taxes? New recoded answers
q2.1. Which of the following best describes your situation?
q2.2.Which of the following best describes your primary job?
q2.3. What is your marital status?
q2.4. What is the highest level of the formal education you have completed?
q2.5. How much was your personal net monetary income (after the taxes are paid) last month.
q2.6. How much was the net monetary income (after the taxes are paid) of your family last month
q.2.7. To what ethnic group do you think you belong?
q2.8.1. Would you like to work as a tax inspector?
q2.8.1. Why would you like?
q2.8.2. Why would you dislike?
Interview end time
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