Appendix I: Poland, Russia and Ukraine Taxpayer Compliance Attitudinal Surveys 2004–2015 and the Russian Tax Officials Survey 2011
In Poland, the CBOS Public Opinion Research Centre conducted the 2004 survey, designed by this author, on 5–8 November 2004. The sample size was 988 respondents. The method employed was face-to-face PAPI, in which the interviewer filled out a paper questionnaire. The margin of error did not exceed 3.2 per cent. The Polish 2010 survey was conducted in September 2010 on 2,021 Poles nationwide by the PBS DDG Market Research firm, based in Sopot.
For the Russian 2004 survey, carried out by the Public Opinion Foundation on 23–24 October 2004, nationwide home interviews were conducted in 44 regions. The sample size was 1,500 respondents. Additional polls were made of the Moscow population, with a sample of 600 respondents. The margin of error did not exceed 3.6 per cent. The Russian 2010 survey also was carried out by the Public Opinion Foundation on 7–12 July 2010 with a nationwide sample size of 3,000 respondents.
In Ukraine, the survey was carried out nationwide on 3,995 Ukrainians on 20–29 November 2005 by the Razumkov Centre for Economic and Political Studies. The method employed was face-to-face interviews. The response rate was 70.6 per cent. The margin of error did not exceed 2.3 per cent. The Ukrainian 2010 survey was also carried out by the Razumkov Centre on 4,015 Ukrainians nationwide from 10 August to 5 October. The Ukrainian 2012 survey also was carried out by the Razumkov Centre on 2,008 Ukrainians nationwide in April 2012. The Ukrainian 2015 survey also was carried out by the Razumkov Centre on 4,025 Ukrainians nationwide (excluding Crimea and areas of occupied Donetsk and Luhansk oblasts that were inaccessible to researchers) on 30 October–7 November 2015.
In Russia, the Public Opinion Foundation carried out a survey, also designed by this author, from 15 September to 31 October 2011, of 1,015 public officials, of whom 39.5 per cent, or 401 individuals, were tax officials.
All survey responses are rounded to the closest per cent.
Blank = not asked
1. Do you consider yourself to be a taxpayer?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | |
---|---|---|---|---|---|---|---|---|
Yes | 83 | 66 | 75 | 61 | 59 | 59 | 60 | |
No | 15 | 30 | 22 | 30 | 35 | 35 | 33 | |
Difficult to say | 2 | 4 | 3 | 9 | 6 | 7 | 6 |
2. Who files your personal income taxes?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
I, myself, do | 54 | 22 | 13 | 17 | 7 | 7 | 8 | 9 | |
My employer does | 5 | 44 | 47 | 50 | 46 | 44 | 43 | 43 | |
No one does | 6 | 6 | 7 | 13 | 13 | 12 | 12 | ||
Somebody else does | 19 | 4 | 6 | 6 | 8 | 9 | 7 | ||
I don't have to pay taxes | 19 | 6 | 24 | 16 | 17 | 19 | 20 | 18 | |
Other situation | 3 | 22 | |||||||
Difficult to answer | 1 | 2 | 6 | 5 | 11 | 9 | 8 | 10 |
3. Are there many dishonest people who work in the tax service?
Russian Tax Officials Survey 2011: In present conditions is it difficult for tax service co-workers always to work honestly?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, there are many dishonest tax service employees | 21 | 23 | 42 | 35 | 52 | 53 | 55 | 47 | 14 |
No, there are few dishonest tax service employees | 43 | 53 | 25 | 32 | 20 | 27 | 21 | 26 | 81 |
There are no such people | 2 | 4 | 2 | 2 | 1 | 1 | 1 | 1 | |
Difficult to say | 33 | 20 | 31 | 30 | 28 | 20 | 24 | 26 | 5 |
4. How, in your opinion, do the tax service employees cope with their responsibilities – excellent, good, fair, bad or very bad?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Excellent | 2 | 2 | 3 | 2 | 2 | 2 | 1 | ||
Good | 26 | 33 | 15 | 19 | 15 | 16 | 14 | ||
Satisfactorily | 27 | 35 | 29 | 42 | 34 | 40 | 35 | ||
Bad | 17 | 10 | 14 | 9 | 16 | 12 | 17 | ||
Very bad | 4 | 3 | 5 | 3 | 4 | 3 | 4 | ||
Difficult to answer | 24 | 16 | 33 | 25 | 29 | 27 | 30 |
5. Do you think the taxpayers who have had to deal with tax service employees are satisfied or not satisfied with how tax service employees talked and interacted with them?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Taxpayers are satisfied | 17 | 21 | 23 | ||||||
Taxpayers are not satisfied | 37 | 34 | 34 | ||||||
Difficult to Answer | 46 | 45 | 43 |
6. During the past five years, have you had business with employees of the tax service?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 49 | 38 | 23 | 24 | 15 | 12 | 11 | 19 | |
No | 50 | 61 | 73 | 75 | 82 | 85 | 85 | 79 | |
Difficult to say | 1 | 2 | 4 | 1 | 4 | 3 | 4 | 3 |
7. What was your impression of the individual contact you had with the tax service employees?
(For those saying ‘Yes’ in question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Positive | 51 | 50 | 30 | 37 | 27 | 30 | 28 | 31 | |
Neutral | 30 | 32 | 38 | 34 | 35 | 38 | 40 | 36 | |
Negative | 19 | 17 | 29 | 27 | 31 | 30 | 31 | 32 | |
Difficult to say | 0 | 1 | 3 | 2 | 6 | 2 | 2 | 1 |
8. Were you satisfied with the results of your meeting with the tax service employees?
(For those saying ‘Yes’ in question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Satisfied | 76 | 79 | 58 | 66 | 47 | 52 | 56 | 49 | |
Not satisfied | 23 | 17 | 33 | 31 | 40 | 41 | 37 | 44 | |
Difficult to say | 1 | 4 | 10 | 3 | 13 | 7 | 7 | 6 |
9. Were you satisfied by how the tax service employees spoke with and treated you?
(For those saying ‘Yes’ in question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Satisfied | 77 | 75 | 63 | 67 | 49 | 54 | 56 | 52 | |
Not satisfied | 22 | 21 | 34 | 29 | 41 | 40 | 40 | 42 | |
Difficult to say | 1 | 4 | 3 | 4 | 11 | 6 | 4 | 6 |
10. Are the procedures and basis of the tax service understandable to you?
(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 48 | 58 | 49 | 24 | |||||
No | 48 | 38 | 47 | 55 | |||||
Difficult to answer | 4 | 4 | 5 | 22 |
11. Can one always count on the assistance of bureaucrats in the tax office?
(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 64 | 36 | 31 | 25 | |||||
No | 31 | 54 | 63 | 44 | |||||
Difficult to answer | 5 | 10 | 7 | 32 |
12. Does contact with the tax service take up a lot of time?
(Poland 2010, Russia 2010, Ukraine 2010 Surveys: Only asked of those who answered yes to Question #6.)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 37 | 73 | 75 | 37 | |||||
No | 62 | 23 | 20 | 16 | |||||
Difficult to answer | 1 | 4 | 5 | 37 |
13. Do many or few people evade taxes in your country?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Many | 69 | 65 | 77 | 67 | 70 | 69 | 69 | 72 | 74 |
Few | 17 | 21 | 8 | 18 | 14 | 21 | 16 | 16 | 21 |
There are no such people | 1 | 0 | 1 | 1 | 0 | 1 | 1 | 0 | |
Difficult to answer | 13 | 14 | 15 | 15 | 16 | 10 | 14 | 11 | 4 |
14. What do you think encourages people more to pay taxes: a sense of civic responsibility or fear of punishment for evasion?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
A sense of civic responsibility | 27 | 22 | 36 | 40 | 38 | 35 | 40 | ||
A fear of punishment | 69 | 73 | 49 | 52 | 49 | 54 | 50 | ||
Difficult to answer | 5 | 5 | 15 | 8 | 14 | 11 | 11 |
15. Some people believe that tax evasion is unacceptable in any case. Others believe that there are situations in which it is permissible to evade taxes. With which opinion – the first or the second – do you agree?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
With the first | 49 | 53 | 30 | 53 | 47 | 53 | 48 | ||
With the second | 37 | 35 | 50 | 34 | 33 | 30 | 34 | ||
Difficult to answer | 14 | 12 | 20 | 14 | 20 | 17 | 18 |
16. Is it possible that you would evade taxes if you were sure that you could get away with it?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 53 | 47 | 40 | 45 | 34 | 38 | 29 | 39 | 14 |
No | 34 | 45 | 38 | 40 | 40 | 43 | 47 | 41 | 81 |
Difficult to say | 14 | 8 | 22 | 15 | 26 | 19 | 24 | 20 | 5 |
17. Is it possible that you could avoid paying taxes if you knew for sure that you would not receive a serious punishment?
(Ukraine 2005: Is it possible that you could avoid paying taxes if you knew for sure that you would not have to go to jail and would not have to pay a large fine?)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 44 | 42 | 30 | 35 | 28 | 36 | 14 | ||
No | 49 | 40 | 43 | 47 | 47 | 42 | 81 | ||
Difficult to say | 8 | 17 | 29 | 19 | 26 | 22 | 4 |
18. Do you pay taxes only because you know that you will be punished by the state if you don't?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 55 | 47 | 38 | 44 | 35 | 43 | |||
No | 37 | 39 | 40 | 41 | 43 | 40 | |||
Difficult to say | 8 | 14 | 22 | 16 | 22 | 17 |
19. Is it possible that you could avoid paying taxes, if you were sure, that there would be no punishment, but your friends, acquaintances and co-workers would know and wouldn't approve?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 40 | 36 | 24 | 30 | 25 | 32 | 9 | ||
No | 50 | 46 | 45 | 50 | 48 | 45 | 84 | ||
Difficult to say | 10 | 19 | 31 | 20 | 27 | 23 | 6 |
20. Would a majority of people avoid paying taxes, if they thought that they would not receive any punishment?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 88 | 71 | 75 | 63 | 66 | 65 | 73 | ||
No | 6 | 14 | 15 | 19 | 21 | 18 | 25 | ||
Difficult to say | 6 | 15 | 10 | 19 | 14 | 14 | 2 |
21. Should a citizen always follow the tax laws, even if s/he considers them to be unfair?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
A citizen should always follow the tax laws | 79 | 81 | 71 | 74 | 57 | 64 | 59 | 61 | 91 |
A citizen should not always follow the tax laws | 14 | 12 | 17 | 18 | 28 | 24 | 25 | 25 | 7 |
Difficult to say | 7 | 7 | 12 | 8 | 15 | 12 | 16 | 14 | 2 |
22. Would you follow the tax laws even if you do not consider them to be fair?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I would follow the tax laws | 83 | 77 | 53 | 52 | 36 | 44 | 39 | 45 | 75 |
No, I would not follow the tax laws | 6 | 15 | 28 | 30 | 37 | 37 | 36 | 34 | 22 |
Difficult to say | 10 | 18 | 19 | 18 | 27 | 20 | 25 | 22 | 3 |
23. Would a majority of taxpayers follow the tax laws even if they did not consider them to be fair?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 63 | ||||||||
No | 31 | ||||||||
Difficult to say | 5 |
24. Are you confident that the tax service would never try to take more money from you than it should?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 56 | 40 | 33 | 27 | 24 | 24 | |||
No | 31 | 40 | 35 | 51 | 48 | 50 | |||
Difficult to say | 14 | 20 | 32 | 22 | 28 | 26 |
25. How do you suppose, does the ordinary citizen have a possibility to defend his or her interests before the co-workers of the tax service or does he or she not have such a possibility?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 34 | 37 | 35 | 33 | 20 | 19 | |||
No | 53 | 43 | 45 | 45 | 60 | 56 | |||
Difficult to say | 13 | 19 | 20 | 22 | 20 | 26 |
26. Are the tax laws in your country fair?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 21 | 32 | 19 | 16 | 12 | 72 | |||
No | 62 | 45 | 61 | 63 | 68 | 18 | |||
Difficult to Say | 14 | 23 | 21 | 21 | 20 | 10 |
27. Is your country's tax system simple or complicated?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Simple | 18 | 18 | 13 | 7 | 19 | ||||
Complicated | 72 | 57 | 67 | 70 | 77 | ||||
Difficult to Say | 10 | 25 | 20 | 23 | 4 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 40 | 44 | 60 | 52 | 47 | 51 | 48 | 23 | |
No | 44 | 44 | 23 | 33 | 31 | 33 | 35 | 69 | |
Difficult to Say | 16 | 12 | 18 | 14 | 21 | 16 | 17 | 7 |
29. Do you feel that when you pay taxes, the money is returned to you and your close ones through government expenditures?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 45 | 43 | 15 | 41 | 41 | ||||
No | 46 | 43 | 42 | 40 | |||||
No answer | 9 | 14 | 17 | 19 | |||||
No/no answer | 85 |
30. Do you feel that when you pay taxes, honestly earned wages are seized from you?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 60 | 52 | 19 | 41 | 41 | ||||
No | 32 | 30 | 40 | 37 | |||||
No answer | 8 | 18 | 19 | 22 | |||||
No/no answer | . | 81 |
31. Do you feel that when you pay taxes, you are supporting those who need such money more?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 49 | 45 | 14 | 44 | 45 | ||||
No | 42 | 39 | 40 | 35 | |||||
No answer | 9 | 15 | 15 | 19 | |||||
No/no answer | 86 |
32. When you pay taxes, are you proud to be a part of the financial power of the state?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 43 | 40 | 12 | 35 | 32 | ||||
No | 48 | 40 | 45 | 45 | |||||
Difficult to answer | 10 | 19 | 20 | 23 | |||||
No/no answer | 88 |
33. When you pay taxes, do you think that all the money will be stolen by bureaucrats anyway?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 39 | 52 | 22 | 52 | 55 | ||||
No | 52 | 30 | 28 | 24 | |||||
Difficult to answer | 9 | 18 | 20 | 21 | |||||
No/no answer | 76 |
34. When you pay taxes, do you think that while taxpayers' money is not stolen, it is not distributed as you would like?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 70 | 61 | 22 | 60 | 53 | ||||
No | 19 | 19 | 21 | 23 | |||||
Difficult to answer | 11 | 20 | 19 | 23 | |||||
No/no answer | 78 |
35. How satisfied are you with how the state spends taxpayers’ money?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Satisfied | 18 | 18 | 9 | 6 | |||||
Not satisfied | 70 | 61 | 75 | 77 | |||||
Difficult to say | 12 | 21 | 17 | 17 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Correct answer* | 22 | 38 | 46 | 9 | 10 | 13 | 13 | ||
I don't know | 63 | 21 | 52 | 39 | 73 | 68 | 68 | ||
Incorrect answer | 16 | 5 | 3 | 30 | 16 | 20 | 8 | ||
Difficult to say | 0 | 11 | 0 | 28 | 0 | 0 | 12 | ||
No response | 24 |
* 13% for Russia in 2004 and 2010 and for Ukraine in 2005. 15% for Ukraine in 2010 and 2012. Either 15% or 20% for Ukraine in 2015 (15% for monthly income not exceeding 10 minimum salaries (UAH 12,180) and 20% for income that exceeds that amount.) For Poland in 2010, responses of 18, 19 or 32% or a combination thereof were considered ‘correct,’ as PIT is progressive with an individual rate of 18% or 32%. Individuals also can choose, under certain conditions, to pay a flat rate of 19% on business income.
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Correct answer* | 34 | 12 | 32 | 23 | |||||
I don't know | 45 | 74 | 63 | 61 | |||||
Incorrect answer | 22 | 13 | 5 | 5 | |||||
Difficult to say | 0 | 0 | 11 | ||||||
No response |
* In 2010, it was 22% in Poland, 18% in Russia and 20% Ukraine. In 2015 it was also 20% in Ukraine.
38. Is it necessary to increase, reduce, modify or outright cancel the personal income tax on individuals?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 1 | 3 | 2 | 1 | |||||
Don't need to modify | 30 | 38 | 21 | 15 | |||||
Need to reduce | 48 | 38 | 44 | 52 | |||||
Need to cancel outright | 7 | 6 | 6 | 8 | |||||
I don't know this tax | 6 | 2 | 5 | 6 | |||||
Difficult to answer | 8 | 13 | 21 | 19 |
39. Is it necessary to increase, reduce, modify or outright cancel the company payroll charges?
(Poland 2010 Survey: ‘Company contributions to social, pension and medical insurance (ZUS)’; Russian 2010 Survey: ‘Company deductions for social, pension and health insurance.’)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 7 | 29 | 7 | 6 | |||||
Don't need to modify | 34 | 40 | 20 | 17 | |||||
Need to reduce | 41 | 12 | 40 | 44 | |||||
Need to cancel outright | 6 | 2 | 4 | 6 | |||||
I don't know this tax | 3 | 2 | 7 | 7 | |||||
Difficult to answer | 9 | 15 | 22 | 21 |
40. Is it necessary to increase, reduce, modify or outright cancel the single tax for individual entrepreneurs?
(Poland 2010 Survey: ‘Uniform tax for individuals engaged in economic activities (PIT 5L).’)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 3 | 15 | 9 | 7 | |||||
Don't need to modify | 32 | 36 | 27 | 21 | |||||
Need to reduce | 29 | 18 | 32 | 37 | |||||
Need to cancel outright | 3 | 2 | 3 | 4 | |||||
I don't know this tax | 20 | 5 | 6 | 8 | |||||
Difficult to answer | 13 | 24 | 23 | 23 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 11 | 18 | 12 | 12 | |||||
Don't need to modify | 30 | 37 | 21 | 20 | |||||
Need to reduce | 19 | 14 | 31 | 33 | |||||
Need to cancel outright | 3 | 2 | 3 | 4 | |||||
I don't know this tax | 24 | 4 | 8 | 7 | |||||
Difficult to answer | 13 | 26 | 25 | 25 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 1 | 3 | 2 | 1 | |||||
Don't need to modify | 29 | 31 | 16 | 14 | |||||
Need to reduce | 53 | 23 | 37 | 45 | |||||
Need to cancel outright | 6 | 7 | 15 | 15 | |||||
I don't know this tax | 4 | 6 | 7 | 3 | |||||
Difficult to answer | 6 | 30 | 23 | 21 |
43. Is it necessary to increase, reduce, modify or outright cancel the excise duties on alcoholic beverages and tobacco?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Need to increase | 28 | 37 | 26 | 23 | |||||
Don't need to modify | 33 | 30 | 22 | 23 | |||||
Need to reduce | 26 | 14 | 28 | 29 | |||||
Need to cancel outright | 5 | 3 | 6 | 6 | |||||
I don't know this tax | 3 | 3 | 3 | 2 | |||||
Difficult to answer | 7 | 13 | 15 | 17 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 56 | 43 | 54 | 63 | 29 | 37 | 18 | 70 | |
Sometimes I trust, sometimes I don't | 27 | 29 | 23 | 50 | 45 | 53 | 20 | ||
No, I don't trust | 37 | 27 | 13 | 12 | 17 | 16 | 26 | 5 | |
Difficult to answer | 7 | 4 | 4 | 2 | 5 | 3 | 4 | 4 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 17 | 25 | 26 | 16 | 24 | 7 | 55 | ||
Sometimes I trust, sometimes I don't | 32 | 31 | 64 | 55 | 56 | 27 | |||
No, I don't trust | 71 | 40 | 36 | 14 | 18 | 35 | 12 | ||
Difficult to answer | 12 | 3 | 7 | 6 | 3 | 3 | 6 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 31 | 33 | 59 | ||||||
Sometimes I trust, sometimes I don't | 29 | 30 | 23 | ||||||
No, I don't trust | 35 | 21 | 9 | ||||||
Difficult to answer | 5 | 15 | 9 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 21 | 28 | 42 | 18 | 28 | 7 | 62 | ||
Sometimes I trust, sometimes I don't | 32 | 33 | 36 | 29 | 24 | 23 | |||
No, I don't trust | 70 | 37 | 19 | 37 | 39 | 66 | 9 | ||
Difficult to answer | 3 | 6 | 8 | 4 | 1 | 6 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 34 | 62 | 70 | ||||||
Sometimes I trust, sometimes I don't | 27 | 22 | 20 | ||||||
No, I don't trust | 36 | 13 | 6 | ||||||
Difficult to answer | 3 | 3 | 4 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 33 | 26 | 13 | 6 | 60 | ||||
Sometimes I trust, sometimes I don't | 26 | 29 | 25 | 19 | 24 | ||||
No, I don't trust | 29 | 31 | 50 | 69 | 10 | ||||
Difficult to Answer | 12 | 14 | 11 | 6 | 6 |
(Poland 2010 Survey: ‘Policja’; Russia 2010, Ukraine 2010 and 2015 Surveys: ‘Militsiya’; Russian Tax Officials Survey: ‘Politsiya’)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 44 | 19 | 13 | 8 | 50 | ||||
Sometimes I trust, sometimes I don't | 28 | 30 | 26 | 23 | 28 | ||||
No, I don't trust | 24 | 44 | 53 | 64 | 16 | ||||
Difficult to answer | 3 | 8 | 7 | 6 | 6 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 30 | 11 | 9 | 4 | 53 | ||||
Sometimes I trust, sometimes I don't | 37 | 27 | 27 | 20 | 29 | ||||
No, I don't trust | 29 | 51 | 56 | 70 | 12 | ||||
Difficult to answer | 4 | 10 | 7 | 5 | 6 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 41 | 25 | 11 | 6 | 58 | ||||
Sometimes I trust, sometimes I don't | 27 | 31 | 23 | 17 | 27 | ||||
No, I don't trust | 26 | 32 | 55 | 72 | 9 | ||||
Difficult to answer | 6 | 13 | 10 | 5 | 6 |
53. Do you trust the regional (oblast, wojewod) state administration?
(Russia 2010 Survey: ‘Leader of your oblast (krai, republic).’)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes, I trust | 29 | 42 | 11 | 60 | |||||
Sometimes I trust, sometimes I don't | 29 | 33 | 32 | 24 | |||||
No, I don't trust | 21 | 19 | 45 | 11 | |||||
Difficult to answer | 21 | 6 | 12 | 5 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Always, almost always | 18 | 26 | 10 | 6 | |||||
Sometimes | 62 | 52 | 49 | 43 | |||||
Almost never, never | 15 | 13 | 34 | 34 | |||||
Difficult to answer | 5 | 10 | 8 | 7 |
55. Does your state fulfil its obligations to its citizens?
(Ukraine 2005: Does your government fulfil its obligations to its citizens?)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 21 | 24 | 9 | 10 | 12 | 6 | 47 | ||
Sometimes yes, sometimes no | 50 | 44 | 35 | 35 | 29 | 29 | 37 | ||
No | 26 | 27 | 50 | 52 | 54 | 60 | 14 | ||
Difficult to say | 4 | 5 | 5 | 3 | 5 | 4 | 2 |
56. Do you think you can trust your state to do what is right?
(Ukraine 2005: Do you think you can trust your government to do what is right?)
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 21 | 26 | 9 | 10 | 11 | 6 | 50 | ||
Sometimes yes, sometimes no | 50 | 52 | 32 | 49 | 40 | 43 | 31 | ||
No | 26 | 13 | 51 | 34 | 43 | 44 | 7 | ||
Difficult to say | 4 | 10 | 8 | 8 | 7 | 7 | 11 |
57. Does the state relate to all citizens in an equal, fair manner?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 21 | 20 | 15 | 15 | 7 | 51 | |||
No | 75 | 73 | 81 | 79 | 87 | 45 | |||
Difficult to say | 4 | 7 | 5 | 7 | 6 | 4 |
58. Does the state protect you?
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Yes | 43 | 42 | 28 | 28 | 23 | 71 | |||
No | 43 | 48 | 64 | 63 | 68 | 21 | |||
Difficult to say | 13 | 10 | 8 | 10 | 9 | 8 |
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
Well | 27 | 17 | 10 | 5 | 47 | ||||
Poorly | 46 | 51 | 54 | 56 | 34 | ||||
Not at all | 15 | 23 | 28 | 34 | 10 | ||||
Difficult to say | 12 | 9 | 8 | 4 | 9 |
60. How would you assess the current political system in your country? Give your answer on a scale from ‘1’ to ‘7,’ where ‘1’ means that the political system is very bad, and ‘7’ – very good.
Poland 2004 | Poland 2010 | Russia 2004 | Russia 2010 | Ukraine 2005 | Ukraine 2010 | Ukraine 2012 | Ukraine 2015 | Russian tax officials 2011 | |
---|---|---|---|---|---|---|---|---|---|
1 | 11 | 8 | 12 | 27 | |||||
2 | 10 | 8 | 17 | 20 | |||||
3 | 19 | 17 | 24 | 22 | |||||
4 | 35 | 33 | 23 | 15 | |||||
5 | 16 | 16 | 10 | 6 | |||||
6 | 5 | 7 | 6 | 2 | |||||
7 | 1 | 3 | 2 | 1 | |||||
Difficult to answer | 4 | 9 | 8 | 8 |
61. Generally speaking, do you think the events in your country are developing in the right or wrong direction?