crrc tax reform project (eng)
TRANSCRIPT
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TAXPAYER PERCEPTION SURVEY
HOUSEHOLDS AND BUSINESSES
May 7, 2014Yerevan
TRP TAX REFORM PROJECT
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OBJECTIVESOBJECTIVES
Identify attitudes of general public and business community toward the tax authorities
Facilitate an improved public-private discourse and help develop effective and efficient tax policies and tax administration
Raise awareness of tax policy and tax administration related issues in Armenia
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CONTENT CONTENT
Survey methodology What do Armenians know about taxes? Is the tax burden heavy in Armenia? Do Armenians comply with the Tax Laws? How willing are taxpayers to pay taxes? Do taxpayers trust state authorities? Corruption perceptions Is the Armenian tax system predictable? How useful are the activities of tax authorities? Are Armenians proud to pay taxes? 3
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SURVEY METHODOLOGY SURVEY METHODOLOGY
Households (HH)
Sampling• Interviewed: 1,448 households• Sampling method: Multistage stratified clusterization by
marz and type of settlement (Yerevan, other urban and rural), proportional to the number of households
• Sampling frame: List of household addresses provided by the “Armenian Electricity Network” CJSC
Data collection tools: Standardized face-to-face questionnaire and show cards
Data collection mood: Face-to-face interviews
Field work period: November-December, 20134
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Tax paying organizations and sole proprietors survey (Businesses)
Sampling• Sample size: 400 tax paying organizations• Sampling method: Stratification by marz and annual turnover • Sampling frame: The list of tax paying organizations and sole
proprietors provided by the State Revenue Committee – 63,625 legal and physical entities
• Respondents: Managers/owners
Data collection tools: Standardized questionnaire and show cards
Data collection mode: Face-to-face interviews
Field work period: November-December, 2013
SURVEY METHODOLOGY SURVEY METHODOLOGY
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WHAT DO ARMENIANS KNOW WHAT DO ARMENIANS KNOW ABOUT TAXES?ABOUT TAXES?
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HOUSEHOLDS
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BUSINESSES
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HOUSEHOLDS
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HOUSEHOLDS
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IS THE TAX BURDEN HEAVY IN IS THE TAX BURDEN HEAVY IN ARMENIA?ARMENIA?
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HOUSEHOLDS
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BUSINESSES
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DO ARMENIANS COMPLY WITH DO ARMENIANS COMPLY WITH TAX LAWS?TAX LAWS?
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HOW WILLING ARE TAXPAYERS TO HOW WILLING ARE TAXPAYERS TO PAY TAXES? PAY TAXES?
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HOUSEHOLDS
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BUSINESSES
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DO TAXPAYERS TRUST STATE DO TAXPAYERS TRUST STATE AUTHORITIES?AUTHORITIES?
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HOUSEHOLDS
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HOUSEHOLDS
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CORRUPTION PERCEPTIONSCORRUPTION PERCEPTIONS
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BUSINESSES
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BUSINESSES
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BUSINESSES
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IS THE ARMENIAN TAX SYSTEM IS THE ARMENIAN TAX SYSTEM PREDICTABLE? PREDICTABLE?
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BUSINESSES
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BUSINESSES
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Q1.7 - Q4.1. Which of the following definitions should serve as a main goal of tax authority (more than one answer allowed), %?
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HOW USEFUL ARE THE ACTIVITIESHOW USEFUL ARE THE ACTIVITIESOF TAX AUTHORITIES?OF TAX AUTHORITIES?
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HOUSEHOLDS
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BUSINESSES
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ARE ARMENIANS PROUD TO PAY TAXES?
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HOUSEHOLDS
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For draft analytical report visit www.crrc.am"Research → Completed Projects → Tax Reform
Project"
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