Tax Administration and Tax Perceptions 2020
Tax Administration and Tax Perceptions 2020
Objective:
This research was conducted within the framework of the Supporting Tax Administration and Policy Leadership (STAPL) project. One of the objectives of the project is to increase the quality and efficiency of services provided to taxpayers by the RA State Revenue Committee by taking into account the perceptions and attitudes of taxpayers as well as their stances on tax compliance. To that end, periodical surveys are conducted, with the most recent one carried out in May 2020 with a random sample of 610 taxpayers representing small and medium-sized enterprises. When discussing the results of the survey, it is necessary to consider developments, challenges and opportunities in the field.
This research aimed to gauge the impact of the changes listed above on the perceptions and attitudes of small and medium-sized enterprises toward the composition, structure, and quality of tax administration services in Armenia.
The research focused solely on tax administration issues throughout all stages of the tax administration and collection process including:
- Taxpayer services with a special focus on electronic services using modern technology;
- Tax collection, enforcement measures, and tax control functions;
- Appeal processes for tax disputes;
- Tax management relations and tax paying strategies in organizations;
- Gender issues have also been revisited, including observations from the perspective of tax issues and administration.
Survey methodology and sample
The aim of the nationwide survey among taxpayer organizations and individual entrepreneurs conducted in May 2020 was to reveal the perceptions of business taxpayers on tax administration.
The main characteristics of the survey among taxpayer organizations and individual entrepreneurs
- Target population of the survey – taxpaying organizations and individual entrepreneurs;
- Geographical coverage – all provinces of the Republic of Armenia and Yerevan;
- Sampling frame or main population – the list of taxpaying organizations and individual entrepreneurs provided by the State Revenue Committee of the Republic of Armenia;
- Targeted sample size – 600 interviews, of which 200 are female entrepreneurs;
- Margin of error – +/- 3,8 percent;
- Data collection tools – tablet-based and online standardized questionnaire with phone interview guide for interviewers;
- Method of data collection – online and/or phone interviews with the following steps:
- Delivery of e-mails to the available electronic addresses of the selected taxpayer organizations and individual entrepreneurs;
- Follow-up calls with the selected taxpayer organizations and individual entrepreneurs;
- Conducting phone interviews in cases when the completion of the survey online was impossible.
Special note. The survey was planned to be conducted through face-to-face interviews, but as a result of the state of emergency declared in Armenia due to the spread of COVID-19, it was moved to an online platform.
Supporting Tax Administration and Policy Leadership project implemented in partnership with the Government of Armenia is supported by the World Bank and funded by the UK Good Governance Fund.