Section A: Demographic Information
[Link] name (optional): ____________________
2. Industry sector: ____________________
3. Number of employees:
£ 1-10
£ 11-20
£ 20- above
4. Years in operation:
£ Less than 1 year
£ 1–3 years
£ 4–10 years
R More than 10 years
[Link] you have a designated staff or consultant handling tax matters?
£Yes
£No
Section B: Knowledge and Awareness
1. Are you aware of your tax obligations as a business owner
£Yes
£No
2. How would you rate your understanding of the tax system and
requirements
£ Very good
£ Good
£ Average
£ Poor
£ Very poor
Section C: Attitudes Toward Tax Compliance
3. Paying taxes is a civic duty and contributes to national development.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
4. .I believe the government uses tax revenues effectively and
transparently.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
5. I would still pay taxes even if enforcement was weak.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
Behavior and Compliance
6. Has your business submitted tax returns on time in the past year?
£ Yes
£ No
7. Has your business ever under-reported income to reduce tax liability?
£ Yes
£ No
8. What motivates your business to comply with tax obligations? (Select
all that apply)
£ Avoid penalties
£ Ethical reasons
£ Reputation
£ Pressure from accountant or consultant
£ Legal obligation
Section E: Perceived Barriers and Suggestions
9. What are the major barriers to full tax compliance for your business?
£ Complex tax system
£ High tax rates
£ Lack of information
£ Inadequate support from tax authorities
£ Cash flow challenges
10. What would improve your willingness to comply?
(Open-ended response)
Section D. Factors
Psychological Factors
11. I feel a personal responsibility to pay taxes.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
12. .I believe paying taxes is a moral obligation, regardless of
enforcement.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
13. I feel guilty if I evade taxes.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
Institutional Factors
14. I trust the tax authorities to be fair and transparent
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
15. I believe tax revenues are used effectively for public services.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
16. The tax system in my country is too complicated to understand.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
17. Tax authorities provide adequate support to help businesses comply.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
Social and Cultural Factors
18. People around me (peers/competitors) generally comply with tax
laws.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
19. I would feel embarrassed if people knew I was not paying taxes.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
20. I am influenced by how others in my industry view tax compliance.
£ Strongly agree
£ Agree
£ Neutral
£ Disagree
£ Strongly disagree
Section E: Open-Ended Questions
21. What, in your opinion, is the most important factor that motivates or
demotivates your tax compliance?
22. What improvements can tax authorities make to encourage
voluntary compliance?