1. TAXPAYER PERCEPTION
SURVEY
HOUSEHOLDS AND BUSINESSES
May 7, 2014
Yerevan
TRPTAX REFORM PROJECT

2. 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
2

3. CONTENTCONTENT
 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

4. SURVEY METHODOLOGYSURVEY 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, 2013
4

5. 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 METHODOLOGYSURVEY METHODOLOGY
5

6. WHAT DO ARMENIANS KNOWWHAT DO ARMENIANS KNOW
ABOUT TAXES?ABOUT TAXES?
6

7. HOUSEHOLDS
7

8. BUSINESSES
8

9. HOUSEHOLDS
9

10. HOUSEHOLDS
10

11. 11

12. IS THE TAX BURDEN HEAVY INIS THE TAX BURDEN HEAVY IN
ARMENIA?ARMENIA?
12

13. HOUSEHOLDS
13

14. BUSINESSES
14

15. DO ARMENIANS COMPLY WITHDO ARMENIANS COMPLY WITH
TAX LAWS?TAX LAWS?
15

16. 16

17. 17

18. 18

19. 19

20. HOW WILLING ARE TAXPAYERS TOHOW WILLING ARE TAXPAYERS TO
PAY TAXES?PAY TAXES?
20

21. 21

22. HOUSEHOLDS
22

23. BUSINESSES
23

24. DO TAXPAYERS TRUST STATEDO TAXPAYERS TRUST STATE
AUTHORITIES?AUTHORITIES?
24

25. HOUSEHOLDS
25

26. HOUSEHOLDS
26

27. 27

28. CORRUPTION PERCEPTIONSCORRUPTION PERCEPTIONS
28

29. 29

30. BUSINESSES
30

31. BUSINESSES
31

32. BUSINESSES
32

33. IS THE ARMENIAN TAX SYSTEMIS THE ARMENIAN TAX SYSTEM
PREDICTABLE?PREDICTABLE?
33

34. 34

35. BUSINESSES
35

36. BUSINESSES
36

37. 37
Q1.7 - Q4.1. Which of the following definitions should serve as a
main goal of tax authority (more than one answer allowed), %?

38. HOW USEFUL ARE THE ACTIVITIESHOW USEFUL ARE THE ACTIVITIES
OF TAX AUTHORITIES?OF TAX AUTHORITIES?
38

39. HOUSEHOLDS
39

40. BUSINESSES
40

41. ARE ARMENIANS PROUD TO PAY
TAXES?
41

42. HOUSEHOLDS
42

43. For draft analytical report visit www.crrc.am
"Research → Completed Projects → Tax Reform
Project"
43