ID
Day
Village
Region
1.1.What is your position (basic responsibility) in your organization?
1.2. How many years has your business/organization been actually (actively) operating in Armenia?
1.3. What is the organizational-legal status/form of your business?
1.4. Who is the biggest shareholder/owner of your business?
1.5. And what is the main type of your business operations?
What is the number of employees men at your organization as of now?
What is the number of employees women at your organization as of now?
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?
1.8. Is the executive director of your enterprise simultaneously also one of the main shareholders/owners?
1.9.In your company which bodies are the decision makers in tax-related issues?
1.10.Does your organization have a “law-abiding tax payer” status granted by the RA State Revenue Committee (SRC)?
Profit tax
Value added tax
Excise tax
Unified income tax (income tax and compulsory social payment)
Property tax
Land tax
Turnover Tax
Environmental and natural resource use fees
1.11.1. How much was the turnover of your business in 2019?
1.12.Is your business engaged in importing/exporting goods/services?
Chamber of commerce and industry (ARMCCI)
Republican Union of Employers of Armenia (RUEA)
Union of Manufacturers and Businessmen of Armenia (UMBA)
American Chamber of Commerce Armenia (AmCham)
European Business Association Armenia (EBA)
Armenian Trade Network (ATN)
Union of Advanced Technology Enterprises (UATE)
Women Entrepreneurs Network https://businesswoman.am/
Armenian Young Women’s Association (AYWA) https://aywa.am/
Armenian International Women’s Association (AIWA)
Protection for Taxpayers NGO
Other /specify/
1.14.What is the share of women at managerial positions, including Board Members, at your company? (Interviewer, accept one answer)
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.?:
Number of years
Document name
2.1.Are you aware of the Social Council of Revenue Administration Reforms of the RA State Revenue Committee?
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?
2.3. What share (in %) of the turnover for the entire economic activity like your business do you believe remains unreported to the tax authorities?
2.4. According to you, what share of taxpayers declare and pay their taxes in full?
2.5. According to you, what share of taxpayers declare partially and underpay their taxes?
Contribution as an active citizen (responsibility)
Contributing to the business development, expansion
Acquiring good reputation
Fear of being audited
Fears of fines and penalties associated with non-compliance
Interest rates for overdue taxes
Knowledge that others are paying their taxes
Knowledge that all taxpayers are being treated equally (with respect to audits, fines, etc.)
2.7.a. Which dimension of the reforms of tax administration do you consider to be essential for the improvement of business environment?
2.7.b. Which dimension of the reforms of tax administration do you consider to be essential for the improvement of business environment?
2.7.c. Which dimension of the reforms of tax administration do you consider to be essential for the improvement of business environment?
2.8.In the past two years (2018-2019) new amendments were made in the Tax Code (decrease of income tax rates, tax exempting of microenterprises, raising turnover tax threshold, changes in divident taxing, changes in excise taxing, etc.) that will enter in
2.9. Do you think the special tax regimes now underway in Armenia (turnover tax, microenterprenurship taxes) facilitate the calculation of tax liabilities and payments?
2.10.Do you think that the level of advertisements on Facebook has increased so much that it reduces the effectiveness of advertisements (e.g. from the retail stores in Armenia)?
Defense
Police
Education
Health
Transportation/infrastructure
Redistribution through social assistance
Environment
Other, please specify
Don''t know
Refuse to answer
2.12.In your opinion, what is the most disadvantage of tax code/law abidance on the business in general?
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?
2.14. Do you think that taxpayers/firms like yours using loopholes in legislation to reduce their tax bill is:
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
2.15.1.In your opinion, has the behavior/attitude of SRC tax and customs authorities towards their job and taxpayers improved within the last year? Thowards taxpayers
2.15.2. 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
2.15.2.In your opinion, has the behavior/attitude of SRC tax and customs authorities towards their job and taxpayers improved within the last year? Thowards taxpayers
E-System of Report Submission
E-invoicing system
RA tax payers search system
Online notification system
Online correspondence system
Law-abiding Taxpayers Registration System
E-mail delivery system
Call center /Hot line
Electronic system of label attribution
Tax calendar
Call center /Hot line (presentation of inquiries via Hot line system)
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. E-System of Report Submission
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. E-invoicing system
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. RA tax payers search system
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Online notification system
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Online correspondence system
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Law-abiding Taxpayers Registration System
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. E-mail delivery system
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Call center /Hot line
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Electronic system of label attribution
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. None of them
3.2.b. Please also point out the services that according to you should be updated in order to improve these services. Other, please specify
3.3.Does the electronic system of services introduced by tax authorities promote the fulfilment of all of the tax obligations?
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
3.4. Which of the below mentioned new online services rendered by tax authorities are you aware of? Possibility of applying electronically for VAT refund
3.5. Do the new types of services being rendered by tax authority directly promote or at least simplify your business operations? Consolidated Treasury Account for all types of taxes which allows automatic transfer of overpaid tax amounts under one tax ty
3.5. Do the new types of services being rendered by tax authority directly promote or at least simplify your business operations? Possibility of applying electronically for VAT refund
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
SRC treats all different categories of taxpayers equally (by size, sector, gender, socio-Economic Status of the owner/founder/director, etc.)
SRC is positively disposed towards women/female taxpayers
SRC inspects taxpayers based on objective criteria
SRC punishes all tax offenders equally, in accordance with the law
Tax legislation clarity
Tax legislation accessibility
Tax administration (implementation and enforcement of tax laws)
Tax rates
Tax inspections procedures
Tax authority’s trustworthiness
3.9.In your opinion, what tax legislation issue hinders your business or businesses like yours the most?
Registration as taxpayer
Calculation of taxes, documentation/bookeeping for tax purposes
Getting tax clarifications/guidance
Declaration/reporting of taxes
Payment of taxes
Obtaining tax certificate
Reimbursement (e.g., of VAT)
Tax audits
Filing of complaints and getting appeal hearings
To what extent do you agree that it has contributed to more clear performance of tax administration functions by SRC?
Do you know what the Horizontal Monitoring is and its goals?
Increases the tax compliance
Benefits the company from establishing enhanced internal tax control
Provides legal and planning security for both companies and the tax administration
Improves the image of all stakeholders
Is useful to increase the mutual trust between tax administration and companies
SRC Training Center
Other tax related training providers
Topics included in the Curriculum/agenda of the SRC Training Center are always pertinent/up-to-date
Dissemination of information about seminars is quite effective
The trainers are professionals and the answers to the questions posed are explicit and complete
They are considering the suggestions and remarks of the trainees after each training
The SRC training courses are more useful and effective than those of similar services providers of the private sector
Call Center services are accessible; the phone calls are promptly responded.
The specialists who respond to the calls are professionals who answer the questions in a clear and explicit manner
The responses provided by the Call Center are effective so that there does not emerge a further need to apply to tax-related consulting companies
The Call Center has a FAQ list and it helps the quick categorization of questions received and provision of the same /identical answers
Information posted on the walls of service centers is regularly updated; taxpayers can use that information for assessing the tax consequences of their transactions
Service centers have a queue control panel and it promotes quality service provision
Service rendering specialists serve as public service providers rather than representatives of inspection and punitive unit.
To express their opinion on customer service quality, taxpayers usually use anonymous evaluation equipment installed at service centers
Tax information terminals available at service centers are functional and used by taxpayers and service center specialists
The availability of Consolidated Treasury Account enables accessing 24/7 online information on taxpayers’ tax obligations/responsibilities.
Thanks to this account, non-formal claims / exhortation by tax authorities for overpayments are ruled out, because additional payments are not considered as state budget revenue.
Thanks to the Consolidated Account, the mechanisms for recalculations done as a result of accurate reports submission, and calculation of penalties for overdue liabilities have been simplified.
3.19. Are those who carry out tax administration (taxpayer service centers, data processing performers, analysis and monitoring, departments/units that apply tax audits and other means of impact) professional and honest while performing their functions?
3.20. Have you contacted the SRC in the last 12 months?
Telephone
Letter
E-mail
Visiting in person
Enetering the SRC Site to leave a comment/ask question
Clarification on usage of Electronic systems
Clarification on legislation
Filing our tax returns
Clarification on tax obligation calculation in the Taxpayer 3 system
Registering employees
Updating my personal details (including authorized person data)
Don't know
3.23.What are your main first sources of receiving information about the changes in tax system/procedures?
3.23.What are your main second sources of receiving information about the changes in tax system/procedures?
3.23. What are your main third sources of receiving information about the changes in tax system/procedures?
3.24. Please mention, what is the preferable and most reliable way of receiving information issued by a tax body? First
3.24. Please mention, what is the preferable and most reliable way of receiving information issued by a tax body? Second
3.24. Please mention, what is the preferable and most reliable way of receiving information issued by a tax body? Third
3.25. What is your ONE preferred communication channel to get notifications from SRC about your tax obligations?
File on-line system
Letter in mail
Visits from tax officials
3.27. In general, how clear was the content of these notifications/messages?
3.28. Do you think SCR’s way /manner/ of communication with taxpayers improved within the last 12 months?
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
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
Gender of the owner/director.men
Socio-Economic Status of the owner/founder/director
Business sector
Company’s board composition
Company’s origin (local, foreign, joint venture)
Control over involvement in entrepreneural activity without state registration and/or without a license (illegal activity)
Increasing the efficiency of tax control and customs control activities
Providing an effective platform for cooperation between the taxpayers and SRC
Improving the quality of public services
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?
3.33. Do you think new mobile application development for on-line submission of tax returns and reception of notifications from the tax administration will be usefull to make the interaction between the taxpayers and tax administration more effective?
3.34. What new services do you think should be delivered by the SRC? Cod
4.1. Please, tell me, did any tax inspection (study) take place in your organization/ business during 2018-2019?
Complex Tax Inspection/tax audit
Based on the application about VAT return or clearing
Cross checking
Checking of any unregistered employees
Checking of cash receipts
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”?
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”?
4.5. Which of the below items are the negative sides of tax inspections for your business? Mainly the lengthy, time-consuming process
4.5. Which of the below items are the negative sides of tax inspections for your business? Formal approach and negligence of the content of operations
4.5. Which of the below items are the negative sides of tax inspections for your business? Presumption of guilt of the tax payer from the very beginning
4.5. Which of the below items are the negative sides of tax inspections for your business? Creating panic by the tax inspector
4.5. Which of the below items are the negative sides of tax inspections for your business? Other, please specify
4.5. Which of the below items are the negative sides of tax inspections for your business? None of the above
4.5. Which of the below items are the negative sides of tax inspections for your business? Don't know
4.5. Which of the below items are the negative sides of tax inspections for your business? Refuse to answer
Seeing another side-by-side assessment of company’s performance
Seeing own mistakes and correcting them
“Riddance” without penalties and additional taxes creates a feeling of satisfaction for the paid debts
Strengthens the team spirit of the staff
Improves the relationship with tax bodies for future
None of the above
4.7. Have you ever expressed your disagreement about the results of tax inspections?
Presented disagreement on the draft inspection act
Presented objection on the inspection act to the appeal commission of the tax body
Turned to the court
Expressed the dissatisfaction in friends company
In the process of the discussion of the Tax inspection draft act
In the process of appealing the Tax inspection act in the Appeal Commission of the SRC
During the court trial
4.10. Are you aware that according to the law, tax inspections and investigations are carried out through a domestic software program within SRC based on the assessed risk indicators?
4.11. Do you agree that the risk indicators assessment through the software program is carried out fairly and impartially according to the procedure established by Law and specially defined methodology?
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?
4.13. Have you accepted (agreed on) the credibility of the notified risks on those transactions that were identified as a result of tax risks monitoring process?
4.14. Would you like to receive notifications from the RA SRC that will expose to you the risks related to your activity, enabling you to eliminate the reasons that generate those risks in a work routine format?
Analysis mentioned in the internal study records sent to taxpayers is appropriate for at least half of the cases
The quality of the internal study records has increased over the last eighteen monts. There are rare cases among them that are formally sent
In response to internal study, taxpayers' arguments are taken into account by the employees of tax bodies, through feedback and verbal or written communication included
Charges for tax liabilities amounts, applying ban and forced taxation works are clear
Charges for tax liabilities amounts, applying ban and forced taxation works are fair
Charges for tax liabilities amounts, applying ban and forced taxation works are equally applied for all
5.1.Who is responsible for accounting in the organization?
Permanent accountant(s)
Accountancy is done by another outsourcing organization/ person
I am responsible for accounting
Other (partially outsourced, partially done by the accountant/respondent )
How many permanent accountants do you have?
5.2. How does the company deal with tax-related tasks (accounting, filing declarations, responding to requests/notifications from SRC, etc)?
5.3. Does your company have a Tax Strategy?
5.3.1. Who does develop and approve it?Recoded
For how many years has the current tax manager been holding the position/function?
Is the person male or 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
I would like to see more women in the managerial positions in the tax department
The wage gap between men and women engaged in the Tax management is essentially disfavoring women
Most of the companies in Armneia have policies that promote gender equality
In our company women have equal opportunities like men
Tax consultant
Customs consultant
Legal consultant
Business consultant
External independent auditor
Internal audit function next to the Board
…..AMD
Annual accounting cost
5.8.According to rough calculations how much money do you approximately spend yearly on trainings on tax and reated topics?
5.9. How would you characterize the financial position of your company/business in the previous fiscal year?
5.10.How would you describe the perspectives of your organization/business over this and the upcoming two years?
5.11.Gender of the respondent
5.12.How old are you?