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

Region
1 = Village
2 = City
3 = Yerevan

1.1.What is your position (basic responsibility) in your organization?
1 = Shareholder/Owner
2 = Executive Director/Executive President/Vice-president
3 = Member of the Board of Directors (including the Chairman and external independent directors)
4 = Financial Manager
5 = Chief Accountant
6 = Head of Legal Service
7 = Human Resource Manager
8 = I am an Individual Entrepreneur
9 = Deputy director
10 = Manager/Clerk
11 = Accountant
12 = Authorized person

1.2. How many years has your business/organization been actually (actively) operating in Armenia?
-2 = Refuse to answer
-1 = Don’t know
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

1.3. What is the organizational-legal status/form of your business?
1 = Limited liability company
2 = Closed joint stock company
3 = Open joint-stock company
4 = Production cooperative
5 = Individual entrepreneur
6 = Branch of a foreign legal entity

1.4. Who is the biggest shareholder/owner of your business?
-2 = Refuse to answer
-1 = Don’t know
1 = Physical person from Armenia
2 = Physical person from abroad
3 = A local self-government body
4 = Another Armenian organization
5 = A foreign organization
6 = The state
7 = I am an individual entrepreneur
8 = Other, please specify

1.5. And what is the main type of your business operations?
-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 and 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 = Repair of computers and personal and household goods
21 = Activities of households as employers; undifferentiated goods- and services-producing activities of households for own u
22 = Activities of extraterritorial organizations and bodies

1.7. Has the corporate governance system (distribution of authorities between the shareholders, board of directors, committees next the Board, the executive director, an internal audit function, etc.) been actually launched in your organization?
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes
2 = I don't know what it is

1.8. Is the executive director of your enterprise simultaneously also one of the main shareholders/owners?
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes

1.9.In your company which bodies are the decision makers in tax-related issues?
-2 = Refuse to answer
-1 = Don't know
1 = Majority shareholders
2 = Shareholders
3 = Board of Directors
4 = Executive Director
5 = I am an Individual Entrepreneur
6 = Financial Manager
7 = Director / Individual Entrepreneur/ Accountant / Accounting Company / Head of Financial Department

1.10.Does your organization have a “law-abiding tax payer” status granted by the RA State Revenue Committee (SRC)?
-2 = Refuse to answer'
-1 = Don't know
0 = No
1 = Yes

1.11.1. How much was the turnover of your business in 2019?
-2 = Refuse to answer
-1 = Dont know
1 = Up to 100 million AMD
2 = 100 million AMD - 500 million AMD
3 = 500 million AMD - 1.5 billion AMD
4 = More than 1.5 billion AMD

1.12.Is your business engaged in importing/exporting goods/services?
-2 = Refuse to answer
-1 = Dont know
1 = Import
2 = Export
3 = Both
4 = None

Chamber of commerce and industry (ARMCCI)
-2 = Refuse to answer
-1 = Don't know
1 = Yes, a member
2 = No, but plan to join
3 = No

1.14.What is the share of women at managerial positions, including Board Members, at your company? (Interviewer, accept one answer)
-2 = Refuse to answer
-1 = Don't know
1 = 0-25%
2 = 26%-50%
3 = 51%-75%
4 = 75%+

1.15. Does your company have a Gender equality policy (any code(s) of ethics, harassment prevention procedures, mechanisms to assure equal wages for women and men, etc.?:
-2 = Refuse to asnwer
-1 = Don't know
0 = No
1 = Yes

2.1.Are you aware of the Social Council of Revenue Administration Reforms of the RA State Revenue Committee?
-2 = Refue to answer
0 = No
1 = Yes

2.2. How useful is the work of the Social Council of Revenue Administration Reforms of the RA State Revenue Committee in (terms of) communicating with tax payers?
-2 = Refuse to answer
-1 = Don't know
1 = Very useful
2 = Useful
3 = It has no influence
4 = Not useful
5 = Not useful at all
6 = I don't know what it is

2.3. What share (in %) of the turnover for the entire economic activity like your business do you believe remains unreported to the tax authorities?
-2 = Refuse to answer
-1 = Don't know

2.4. According to you, what share of taxpayers declare and pay their taxes in full?
-2 = Refuse to answer
-1 = Don't know
1 = Less than 20%
2 = 21-40%
3 = 41-60%
4 = 61-80%
5 = More tan 80%

Contribution as an active citizen (responsibility)
-2 = Refuse to answer
-1 = Don't know
1 = Not at all important
2 = Somewhat important
3 = Very important

2.7.a. Which dimension of the reforms of tax administration do you consider to be essential for the improvement of business environment?
-2 = Refuse to answer
-1 = Don't know
1 = Tax payers service
2 = Tax examination
3 = System of liabilities used in case of tax violations
4 = Instrumental tools/system of ensuring fulfillment of tax liabilities
5 = System of appeals against actions or inactivity of tax officers
6 = Other, please specify
7 = None of the above

Defense
0 = No
1 = Yes

2.12.In your opinion, what is the most disadvantage of tax code/law abidance on the business in general?
-2 = Refuse to answer
-1 = Don't know
1 = Our income will be reduced since we cannot raise adequately the prices of our products/services
2 = Does not matter, others will not pay, so we are going to suffer in terms of competition
3 = No matter, we continue dealing with the unfair and unequal attitude from the tax body. I don’t think the tax body will
4 = Downturn in business, loss of customers
5 = Other, please specify
6 = No negative consequence [Do not read]

2.13. If a taxpayer does not report all of income in order to pay less taxes, what do you think the penalties/sanctions should be?
-2 = Refuse to answer
-1 = Don't know
1 = The sanctions/penalties should be more severe than what they are now
2 = The sanctions/penalties should be less severe than what they are now
3 = Current sanctions/penalties are fair enough

2.14. Do you think that taxpayers/firms like yours using loopholes in legislation to reduce their tax bill is:
-2 = Refuse to answer
-1 = Don't know
1 = Completely acceptable
2 = Somewhat acceptable
3 = Neither/Nor
4 = Somewhat unacceptable
5 = Completely unacceptable

2.15.1. In your opinion, has the behavior/attitude of SRC tax and customs authorities towards their job and taxpayers improved within the last year? Thowards their job
-2 = Refuse to answer
-1 = Don't know
1 = Definitely Yes
2 = Yes
3 = No
4 = Not at all

E-System of Report Submission
-2 = Refuse to answer
-1 = Don't answer
1 = Completely useless
2 = Useless
3 = Useful
4 = Very useful

E-System of Report Submission
-2 = Refuse to answer
-1 = Don't know
1 = Very Bad
2 = Bad
3 = Satisfactory
4 = Good
5 = Very Good

3.3.Does the electronic system of services introduced by tax authorities promote the fulfilment of all of the tax obligations?
-2 = Refuse to answer
-1 = Don't know
1 = Definitely Yes
2 = Yes
3 = It has no influence
4 = No
5 = Not at all

3.4. Which of the below mentioned new online services rendered by tax authorities are you aware of? Consolidated Treasury account for all types of taxes which allows automatic transfer of the overpaid tax amounts under one tax type to the repayment of ano
-2 = Refuse to answer
0 = No
1 = Yes

3.6. How do you rate, in general, the initiatives undertaken by tax authorities over the last three years for the improvement of tax administration (introduction of various e-services, simplifications in tax calculation, authomation of different tax proce
-2 = Refuse to answer
-1 = Don't know
1 = Very Positive
2 = Positive
3 = Satisfactory
4 = Negative
5 = Very Negative

SRC treats all different categories of taxpayers equally (by size, sector, gender, socio-Economic Status of the owner/founder/director, etc.)
-2 = Refuse to answer
-1 = Don't know
1 = Strongly disagree
2 = Somewhat disagree
3 = Somewhat agree
4 = Strongly agree

Tax legislation clarity
-2 = Refuse to answer
-1 = Don't know
1 = Very Poor
2 = Bad
3 = Enough
4 = Good
5 = Very good

3.9.In your opinion, what tax legislation issue hinders your business or businesses like yours the most?
-2 = Refuse to answer
-1 = Don't know
1 = Unclear and unprecise wording of tax laws, ambiguous points
2 = Frequent change of laws
3 = Tax rates
4 = Extensive number of laws, regulations and procedures
5 = Other, please specify
6 = None of the above
7 = All of the above

Registration as taxpayer
-2 = Refuse to answer
-1 = Don't know
1 = Very difficult
2 = Somewhat difficult
3 = Somewhat easy
4 = Very easy

To what extent do you agree that it has contributed to more clear performance of tax administration functions by SRC?
-2 = Refuse to answer
-1 = Don't know
1 = Fully Agree
2 = Agree
3 = Disagree
4 = Completely Disagree

Increases the tax compliance
-2 = Refuse to answer
-1 = Don't know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully Agree

Topics included in the Curriculum/agenda of the SRC Training Center are always pertinent/up-to-date
-2 = Refuse to answer
-1 = Don't know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully agree

Call Center services are accessible; the phone calls are promptly responded.
-2 = Refuse to answer
-1 = Don't know
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully agree
5 = I have not used

Telephone
1 = Did not use
2 = Once
3 = 2-3 times
4 = 4-5 times
5 = More than 5 times

3.23.What are your main first sources of receiving information about the changes in tax system/procedures?
-2 = Refuse to answer
-1 = Don't know
1 = Directly the tax bodies /notifications/
2 = The website of the Tax Service /www.petakamutner.am/
3 = Official bulletins (information systems, arlis.am, irtek.am)
4 = A written inquiry to the SRC of the Republic of Armenia for obtaining information
5 = Consultancy companies
6 = Other persons/businesses
7 = Public agencies involved in protection of rights
8 = Printed sources
9 = Electronic media
10 = Social networks (Facebook, Linkedin, Twitter…)
11 = Mass media (TV, radio)
12 = Call center
13 = None of the above
14 = Other, please specify

3.25. What is your ONE preferred communication channel to get notifications from SRC about your tax obligations?
-2 = Refuse to answer
-1 = Don't know
1 = SMS message
2 = File on-line system
3 = E-mail
4 = Phone call (from call center)
5 = Letter in mail
6 = Visits or phone calls from tax officials
7 = Other, please specify

File on-line system
-2 = Refuse to answer
-1 = Don't know
1 = None
2 = 1-2
3 = 3-5
4 = 6-11
5 = 12+

3.27. In general, how clear was the content of these notifications/messages?
-2 = Refuse to answer
1 = Not clear at all
2 = Somewhat clear
3 = Completely clear

3.28. Do you think SCR’s way /manner/ of communication with taxpayers improved within the last 12 months?
-2 = Refuse to anwer
-1 = Don't know
1 = Definitely Yes
2 = Yes, to some extent
3 = Stayed about the same
4 = Has not improved
5 = Has become worse

3.29.In 2019 the SRC adopted a Unified Standard of services to taxpayers. Are you aware on that Standard? If yes, please assess if it is importnat for you? Awareness
-2 = Refuse to answer
1 = Yes
2 = Partially
3 = No

3.29. In 2019 the SRC adopted a Unified Standard of services to taxpayers. Are you aware on that Standard? If yes, please assess if it is importnat for you? Helpfulness
-5 = Not applicable/ I am not informed
-2 = Refuse to answer
-1 = Don't know
1 = Yes
2 = Partially
3 = No

-2 = Refuse to answer
-1 = Don't know
1 = Completely Disagree
2 = Somewhat Disagree
3 = Somewhat Agree
4 = Fully Agree

Control over involvement in entrepreneural activity without state registration and/or without a license (illegal activity)
-2 = Refuse to answer
-1 = Don't know
1 = Does not contribute at all
2 = Does not contribute
3 = Has no influence
4 = Contributes
5 = Fully contributes

3.32.The Government of RA recently accepted Strategy of tax administration for 2020-2024 years. Have you been following discussions on it and/or are you interested to learn about it?
-2 = Refuse to answer
1 = Yes, I was following discussions about that draft governmental decision
2 = No, I didn’t, but am interested to follow to learn and follow its implementation
3 = I don’t know about it and am not interested

3.34. What new services do you think should be delivered by the SRC? Cod
1 = Provide existing services at a new level
2 = Provide other types of new services

Complex Tax Inspection/tax audit
-2 = Refuse to answer
-1 = Don't know
0 = No
1 = Yes
3 = Not applicable

4.3. Please, mention to what extent you are informed about your rights related to the tax inspections (studies, measurements) using a scale of 1 to 5, where ‘1’ means “Completely not informed” and ‘5’ means “Fully informed”?
-2 = Refuse to answer
-1 = Don't know
1 = Absolutely not informed
2 = Mostly not informed
3 = Somewhat informed
4 = Mostly informed
5 = Fully informed

4.4. Please, mention to what extent you are able to exercise your rights using a scale of 1 to 5, where ‘1’ means “Completely unable” and ‘5’ means “Fully able”?
-2 = Refuse to answer
-1 = Don't know
1 = Completely unable
2 = Unable
3 = It varies depending on circumstances
4 = Able
5 = Fully able

4.7. Have you ever expressed your disagreement about the results of tax inspections?
-2 = Refuse to answer
-1 = Don't know
0 = No, because I did not have a disagreement with the results
1 = Yes
2 = No, though I had disagreements, I did not express them (appeal)
3 = There were no inspections

In the process of the discussion of the Tax inspection draft act
-2 = Refuse to answer
-1 = Don't know
0 = Not applicable/There is no answer
1 = I was not satisfied at all
2 = I was not satisfied
3 = Neutral
4 = I was rather satisfied
5 = I was completely satisfied

4.12.Have you received a notification from the RA SRC Monitoring Center stating that your (taxpayer's) behavior/conduct has a risk of transactions done through cash registers and (or) settlement documents?
-2 = Refuse to answer
-1 = Don't know
0 = No, I have not received
1 = Yes, I have received
2 = I do not know what it is

Analysis mentioned in the internal study records sent to taxpayers is appropriate for at least half of the cases
-2 = Refuse to answer
-1 = Don't know
0 = I don't know what it is
1 = Completely Disagree
2 = Disagree
3 = Agree
4 = Fully Agree

5.2. How does the company deal with tax-related tasks (accounting, filing declarations, responding to requests/notifications from SRC, etc)?
-2 = Refuse to answer
-1 = Don't know
1 = Directly by the company
2 = Through an accounting outsourcing organization/ person
3 = Both directly and through accounting outsourcing organization/ person

5.3.1. Who does develop and approve it?Recoded
1 = Shareholder, general assembly, founder, participant
2 = Director, directorate,executive director, director with accountant(s)
3 = Financial Manager, Deputy Financial Director, financial departments, responsibles for finance
4 = Board of Directors, shareholders' board, director and board
5 = Accountant, chief accountant, accounting organization
6 = External audit body or an internal auditor
7 = Individual entrepreneur
8 = Other, including mixed cases

For how many years has the current tax manager been holding the position/function?
-1 = Don't know
1 = up to 3 years
2 = More than 3, but less than 5 years
3 = 5-10 year
4 = 10+ years

Is the person male or female?
1 = Male
2 = Female

I think there is an adequate number of women in the Tax management (responsible persons for tax matters in accounting and legal departments) of the companies
-5 = Not applicable
-2 = Refuse to answer
-1 = Don't know
1 = Completely Disagree
2 = I disagree to some extent
3 = I agree to some extent
4 = Fully Agree

Annual accounting cost
-2 = Refuse to answer
-1 = Don't know
0 = 0
1 = Up to 100 000 AMD
2 = 100 001 AMD - 500 000 AMD
3 = 500 001 AMD - 1 000 000 AMD
4 = 1000 0001 AMD- 5 000 000
5 = More than 5 000 0001

5.8.According to rough calculations how much money do you approximately spend yearly on trainings on tax and reated topics?
-2 = Refuse to answer
-1 = Don't know
1 = 0
2 = Up to 300 000 AMD
3 = 300 001-580 000 AMD
4 = 580 001-1 020 000 AMD
5 = Over 1 020 001 AMD

5.9. How would you characterize the financial position of your company/business in the previous fiscal year?
-2 = Refuse to answer
-1 = Don't know
1 = Very poor (major losses during the previous year)
2 = Poor (certain losses during the previous year)
3 = Stable
4 = Good (certain profit during the previous year)
5 = Very good (major profit during the previous year)

-2 = Refuse to answer
-1 = Don't know
1 = Secondary
2 = Preliminary vocational
3 = Secondary vocational
4 = Student
5 = Bachelor degree
6 = Master degree
7 = Scientific degree