BUSINESS PERCEPTIONS SURVEY (BPS) – WAVE 1 (JUNE 2004) Final (27/05/2004) NG1128 All work conducted on behalf of ACNielsen is confidential. Under the Code of Professional Behaviour of the Market Research Society of Australia no information about this project, questionnaire or respondents should be disclosed to any third party. START TIME ......... Introduction by interviewer “Good morning/afternoon. My name is ........ from ACNielsen. I am calling to conduct a survey on behalf of the Australian Taxation Office. (Note: Interviewer to check that has right company – as listed on sample file) “Could I please speak to the person who is responsible for taxation matters for this business.” (REINTRODUCE IF NECESSARY) “I would just like to confirm that I am calling on behalf of the Tax Office – I do not work for the Tax Office. We are conducting research and would like your views on tax matters generally. It will take about 20 minutes depending on what you have to say. Your opinions are very important if the ATO is to ensure that adequate information, assistance and support is being provided to businesses to meet their tax obligations.” “Are you the person best equipped to comment on the taxation and financial affairs of the business?.” (If yes, continue, if no, ask to speak to relevant person) (Interviewer Note: If respondent says that tax matters are all dealt with by head office or at some other location then code as NE5 and terminate) “All your answers will be treated in the strictest confidence and no information will be supplied to the ATO that enables them to associate specific comments with individual businesses.” “The ATO supplied us with your contact details but no other information about your business. I am bound by the same secrecy and privacy laws as a tax officer. This means I cannot disclose or use your name and contact details for any other purpose than this research.” “Participation in the survey is voluntary. Do you have time to talk now, or should I make an appointment to call you back?” (Interviewer Note: If appointment is made, inform them it will take approx. 20 mins) IF ASKED FOR PROOF OF IDENTITY/PURPOSE OF STUDY, OBTAIN FAX NUMBER AND FAX ATO LETTER PROVIDED THEN RECONTACT RESPONDENT. Page 1 SECTION 1. BACKGROUND Interviewer: I would first like to get some background information on your business Q1 Are you registered for GST? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 CONTINUE TERMINATE TERMINATE Rationale Screener to determine whether business in scope of survey. Q2 Do you report your GST on a quarterly basis using the BAS? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 CONTINUE TERMINATE TERMINATE Rationale Screener to determine whether business in scope of survey. Q3 Does your business operate out of more than one location in Australia? One location enterprise ........................................................................... 1 Multiple location enterprise .................................................................... 2 Rationale Used to determine whether in Q4 need to add “across all locations in Australia”. Page 2 Q4 Including full-time and part-time staff, how many people does this business employ (across all locations in Australia)? (Exclude contractors and casuals) READ OUT NO EMPLOYEES .......................................... 1 1-2 EMPLOYEES ........................................... 2 3-4 EMPLOYEES ........................................... 3 5-9 EMPLOYEES ........................................... 4 10-19 EMPLOYEES ....................................... 5 20-99 EMPLOYEES ....................................... 6 100 OR MORE EMPLOYEES ....................... 7 DO NOT READ OUT Don’t know/Not sure....................................... 9 Rationale Explanatory variable (used to explore if key indicators vary by number of employees). Q5 What is the MAIN type of activity carried out by this business (in Australia)? (RECORD FULL DETAILS FOR ANZSIC CODING PURPOSES) -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Rationale Explanatory variable (used to explore if key indicators vary by industry). Q6 Does this business operate from the owner’s private residence, that is, is it home-based? Yes........................................................................................................... 1 No ............................................................................................................ 2 Rationale Explanatory variable. Page 3 Q7 How many years has this business been in operation in Australia? Less than 2 years ..................................................................................... 1 2 and less than 5 years ............................................................................. 2 5 and less than 10 years ........................................................................... 3 10 years or more ...................................................................................... 4 Don’t know/Not sure ............................................................................... 9 Rationale Explanatory variable. Q8 How many years have you been working on business taxation matters (in any business, not just current business)? Less than 2 years ..................................................................................... 1 2 and less than 5 years ............................................................................. 2 5 and less than 10 years ........................................................................... 3 10 years or more ...................................................................................... 4 Don’t know/Not sure ............................................................................... 9 Rationale Explanatory variable. Q9 Do you belong to a professional body or association related to your industry? Yes........................................................................................................... 1 No ............................................................................................................ 2 CONTINUE GO TO Q11 Rationale ATO interested in possible sources of information and advice for businesses. Q10 What is the name (s) of this organisation or association? RECORD VERBATIM Rationale ATO interested in names of such organisations/associations. Page 4 SECTION 2. CONTACT WITH ATO Interviewer: I would now like to ask you some questions about the type of contact you have had with ATO in the last 12 months regarding taxation matters for the business Rationale Q11-Q12 identify the type (telephone, face to face or website) of contact with the ATO by the respondent in past 12 months and whether an active seeker of information or not. These questions will be used to analyse attitudes to the ATO and will therefore be used as “explanatory variables”. Focus group research indicated that nature of contact was an important factor in understanding attitudes to ATO. Q11. At any time in the last 12 months have you………. READ OUT (a) (b) (c) (d) (e) TELEPHONED THE ATO? VISITED AN ATO OFFICE OR SHOP FRONT ASKED FOR A FREE ADVISORY VISIT FROM THE ATO ATTENDED AN ATO SEMINAR VISITED THE ATO WEBSITE Yes/No Yes/No Yes/No Yes/No Yes/No Q12. Would you describe yourself as an active seeker of information from the ATO if required or someone who avoids contacting the ATO if at all possible? Active seeker of information ................................................................... 1 Avoid contacting ATO ............................................................................ 2 Neither/No ............................................................................................... 3 Bit of both/In between ............................................................................. 4 Page 5 SECTION 3. ATTITUDES TO ATO AND THE TAX SYSTEM Interviewer: I would now like to ask you some questions about the ATO and the tax system. We would like you answer these questions in relation to the ATO’s administration of the tax system for business taxation matters. Q13 I’m going to read out some statements and for each one I’d like you to tell me whether you agree strongly, agree a little, disagree a little or disagree strongly. DO NOT READ: Not Applicable/ Can’t Say READ OUT – RANDOMISE ORDER OF READ OUT WITHIN EACH SUBSECTION Rationale The focus group research for the BPS research has reaffirmed that exploring attitudes of business people to the ATO is quite involved and complex due to the multifaceted nature of interactions with the ATO. The following statements attempt to cover all facets from both a business person’s perspective (aspects that are important/relevant to them) and the ATO perspective (aspects they are interested in). In developing these statements we drew on the results of the focus group research plus what has been asked in the Community Perceptions Survey (CPS) and the recent BAS surveys. Most of these statements were tested in relation to understanding and wording during the qualitative phase of this research using cognitive interviews with business people. 3.1 Administration of tax system (reputation) 1. The ATO acts to ensure every business pays the correct amount of tax 2. I am hearing more about what the ATO is doing about businesses who don’t do the right thing. 3. The ATO spends too much time clamping down on ordinary people and lets the real tax cheats get away 4. The ATO takes into account my circumstances when making decisions 5. The ATO treats me in fair and impartial way 6. The ATO administers the tax system fairly 7. The ATO tries to make complying with my business tax obligations as easy as possible 8. The ATO tries to make complying with my business tax obligations as inexpensive as possible 9. The ATO looks for new ways of doing things to help taxpayers 10. I don't feel comfortable asking the ATO when I need help with my tax problems 3.2 Participation in the tax system (effort) Interviewer: Now some statements about the tax system 1. I feel it is easier now than in the past to deal with the tax system 2. The effort involved in completing my business tax return is less now than in previous years Page 6 3. The effort involved in maintaining records to support claims in my business tax return is less now than in previous years 3.3 Quality of information from ATO Interviewer: Now some statements about information provided by the ATO 1. The ATO provides me with the information I need to manage my business tax affairs 2. The advice and information given by the ATO is usually clear 3. The advice and information given by the ATO is usually accurate 4. The advice and information given by the ATO is usually consistent 5. The advice and information given by the ATO is usually timely 3.4 Relationship management Interviewer: Now some more statements about the ATO 1. The ATO has improved a lot lately 2. The ATO responds promptly to any queries I have 3. Overall I think the ATO is doing a good job 4. The ATO values feedback from businesses about the way the tax system is run 5. The ATO acts on businesses' suggestions to improve the way the tax system is run 3.5 Quality of ATO Staff Only asked if had contact with ATO staff in last 12 months (Q11a=Yes, Q11b=Yes or Q11c=Yes) Interviewer: Now some statements about ATO staff. Can you answer based on your contact with them in the last 12 months 1. ATO staff treat me like a person and not like a number 2. ATO staff understand my needs 3. ATO staff are professional in the conduct of their duties 4. Overall I am satisfied with the level of service I receive from the ATO 3.6 Privacy and Integrity Interviewer: Now some more statements about the ATO 1. The ATO respects taxpayers' privacy 2. The ATO keeps the information they have on taxpayers confidential 3. The ATO acts with integrity 4. Most taxpayers are aware of their rights when they have a problem with the ATO 5. The ATO is arrogant Page 7 Page 8 SECTION 4. ATO PERFORMANCE ON KEY SERVICE ATTRIBUTES IDENTIFIED BY BUSINESS Rationale The focus group research for the BPS research identified 7 key factors or service attributes that business people regarded as important in their dealings with the ATO. These 7 attributes reflect how they view, judge and rate the ATO. In this section, performance of ATO on these 7 attributes is explored - rating the current performance of the ATO (out of 10) on each attribute. In addition, respondents will also give an overall rating of ATO performance (across all attributes). To get a sense of whether perceptions of the ATO service have changed, respondents are asked if they feel that ATO performance overall has changed (increased, decreased or stayed the same) over last 12 months. Q14. In dealing with the ATO a number of factors have been identified by business people as important in order for them to meet their business tax obligations. Could you rate the current performance of the ATO on each attribute from 1 to 10, with 1 being very poor and 10 being very good? RECORD PERFORMANCE OUT OF 10 (EACH ATTRIBUTE). INCLUDE “CAN’T SAY/NOT APPLICABLE” CATEGORY Q15. Could you rate the current overall performance of the ATO in administering the tax system from 1 to 10, with 1 being very poor and 10 being very good? RECORD PERFORMANCE OUT OF 10 Q16. Has this performance changed over the last 12 months? Yes – better now (interviewer to probe) ................................................. 1 Yes – worse now (interviewer to probe)................................................. 2 No (no change) ........................................................................................ 3 Can’t say/Don’t know ............................................................................. 9 Page 9 SECTION 5. CASH ECONOMY Interviewer: I would now like to ask you some questions about people who don’t declare all their cash income to the Tax Office. Rationale Q17-Q21 are included in order to track attitudes to the cash economy including ATO’s performance in this area and also to track awareness of ATO activities in this area. These questions are similar to what was asked in the recent BAS and Cash Economy surveys. Q17 I’m going to read out some statements and for each one I’d like you to tell me whether you agree strongly, agree a little, disagree a little or disagree strongly. DO NOT READ: Not Applicable/ Can’t Say READ OUT – RANDOMISE ORDER OF READ OUT 1. The ATO is effective in dealing with people who do not declare all their cash earnings 2. You should declare all cash earnings on your business tax return and BAS 3. It is OK to claim non business expenses on your business tax return and BAS 4. Working for cash-in-hand payments without paying tax is a minor offence 5. The only way to stay competitive in this industry is to not declare all your income 6. Its OK not to declare cash earnings if you use them to purchase goods for your business Q18 In the last 12 months, do you think that the number of people who don’t declare all their income has increased, reduced or stayed the same? Increased ................................................................................................. 1 Reduced ................................................................................................... 2 Stayed the same ....................................................................................... 3 Don’t know/not sure ................................................................................ 9 Q19 In the past 6 months have you seen or heard anything about what the ATO is doing about people who don’t declare all of their income? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 CONTINUE GO TO Q22 GO TO Q22 Page 10 Q20 Where did you hear or see this information? (DO NOT READ OUT) MULTIPLE RESPONSE Letter/brochure from ATO .................................................................... 01 TV ......................................................................................................... 02 Radio ..................................................................................................... 03 Newspapers ........................................................................................... 04 ATO website ......................................................................................... 05 Industry associations/magazines/publications/forums .......................... 06 Accountant/tax agent informed me ....................................................... 07 Friends/family informed me .................................................................. 08 ATO seminar ......................................................................................... 09 ATO visit/audit...................................................................................... 10 Other (specify) ...................................................................................... 98 Don’t know/Not sure ............................................................................. 99 Q21 What were the main messages you heard or saw? (DO NOT READ OUT) MULTIPLE RESPONSE The ATO is putting more resources to finding people who don’t declare all their income ............................................. 1 The chances of getting caught are higher than before ............................. 2 More people are being caught ................................................................. 3 A lot of industries are being targeted ...................................................... 4 I could be audited at any time ................................................................. 5 I could be visited by a Tax Officer at any time ....................................... 6 People can report tax evasion to ATO .................................................... 7 Other (specify) ........................................................................................ 8 Don’t know/Not sure ............................................................................... 9 Page 11 SECTION 6. COMPLIANCE (BAS AND BUSINESS TAX OBLIGATIONS MORE GENERALLY) Interviewer: I would now like to ask you some questions about the process of meeting your business tax obligations Rationale Q22 measures the effort that goes into record keeping for business tax purposes. This was measured in the BAS surveys. Q22 Approximately how many hours per week do you/your employees spend on record keeping for business taxation purposes? RECORD IN HOURS RECORD IN HOURS (RECORD DK AS 998 AND NIL AS 999) Rationale Q23-Q28 are either key BAS indicators from BAS survey that need to continue to be tracked or similar indicators in relation to business tax obligations more generally. Q23 as… Overall, would you describe the process of preparing for and completing your quarterly BAS READ OUT VERY EASY .......................................................................................... 1 QUITE EASY ......................................................................................... 2 NEITHER EASY NOR HARD .............................................................. 3 QUITE HARD ........................................................................................ 4 VERY HARD.......................................................................................... 5 DO NOT READ OUT Don’t know/Not sure ............................................................................... 9 Q24 Overall, would you describe the process of meeting all your business taxation obligations as READ OUT VERY EASY .......................................................................................... 1 QUITE EASY ......................................................................................... 2 NEITHER EASY NOR HARD .............................................................. 3 QUITE HARD ........................................................................................ 4 VERY HARD.......................................................................................... 5 DO NOT READ OUT Don’t know/Not sure ............................................................................... 9 Page 12 Q25 How well would you say you are coping with meeting your quarterly BAS obligations? READ OUT VERY WELL .......................................................................................... 1 QUITE WELL ......................................................................................... 2 NOT VERY WELL................................................................................. 3 NOT AT ALL WELL ............................................................................. 4 DO NOT READ OUT Don’t know/Not sure ............................................................................... 9 Q26 How well would you say you are coping with meeting all your business taxation obligations? READ OUT VERY WELL .......................................................................................... 1 QUITE WELL ......................................................................................... 2 NOT VERY WELL................................................................................. 3 NOT AT ALL WELL ............................................................................. 4 GO TO Q29 GO TO Q29 CONTINUE CONTINUE DO NOT READ OUT Don’t know/Not sure ............................................................................... 9 Q27 GO TO Q29 Which obligations are causing you the most difficulty? MULTIPLE RESPONSE BAS ....................................................................................................... 01 GST ....................................................................................................... 02 PAYG - Instalment ................................................................................ 03 PAYG - Withholding ............................................................................ 04 PAYG – Both/unsure ............................................................................ 05 FBT ....................................................................................................... 06 Excise .................................................................................................... 07 Ongoing reporting ................................................................................. 08 All of it/everything ................................................................................ 09 Other (please specify) _____________________________________ 98 Don’t know/Not sure ............................................................................. 99 Q28 FULLY How could the ATO help you to cope better with your business taxation obligations? PROBE Record verbatim Page 13 SECTION 7. RECORD KEEPING AND ELECTRONIC TAKE-UP Rationale Q29-Q37 are included in order to assess businesses in terms of “affinity” with electronic processes from record keeping systems to lodging BAS and using Business Portal. Q29 Is your record keeping system for business taxation matters mainly electronic or paper based? Electronic ................................................................................................ 1 Paper ........................................................................................................ 2 Mix of paper and electronic .................................................................... 3 Q30 Have you considered changing to an electronic system? Yes........................................................................................................... 1 No ............................................................................................................ 2 Q31 GO TO Q32 CONTINUE GO TO Q32 GO TO Q32 CONTINUE What are the main reasons why you have not considered changing to an electronic system? Time to learn the system ......................................................................... 1 Have always done it on paper/prefer manual system, ............................. 2 Like to have a paper record ..................................................................... 3 Don’t have capability (software/computer/internet) ............................... 4 Lack of security/trust in internet ............................................................. 5 Extra work/hassles .................................................................................. 6 Not comfortable/confident with using internet ....................................... 7 Other (specify) ........................................................................................ 8 Don’t know/Not sure ............................................................................... 9 Q32 Q33 Who lodges your BAS? Myself/the business ................................................................................. 1 Accountant/tax agent ............................................................................... 2 External bookkeeper ................................................................................ 3 CONTINUE GO TO Q35 GO TO Q35 Other (specify) ........................................................................................ 8 GO TO Q35 Do you lodge your BAS electronically? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 GO TO Q35 CONTINUE CONTINUE Page 14 Q34 What are the main reasons why you do not lodge your BAS electronically? PROBE FULLY MULTIPLE RESPONSE Prefer manual/present system ............................................................... 01 Don’t have capability (software/computer/internet) ............................. 02 Lack of security/trust in internet ........................................................... 03 Like to know it has been received ......................................................... 04 Extra work/hassles ................................................................................ 05 Problem downloading the necessary software ...................................... 06 Was not aware could lodge electronically ............................................ 07 Not comfortable/confident with using internet ..................................... 08 Don’t see any benefit ............................................................................ 09 Other (specify) ...................................................................................... 98 Don’t know/Not sure ............................................................................. 99 Q35 Are you aware of the Business Portal at the ATO website? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 Q36 Have you used the Business Portal? Yes........................................................................................................... 1 No ............................................................................................................ 2 Don’t know/Not sure ............................................................................... 9 Q37 CONTINUE GO TO Q38 GO TO Q38 CONTINUE GO TO Q38 GO TO Q38 How useful have you found the Business Portal? READ OUT VERY USEFUL ...................................................................................... 1 QUITE USEFUL ..................................................................................... 2 NOT VERY USEFUL............................................................................. 3 NOT USEFUL AT ALL ......................................................................... 4 DO NOT READ OUT Don’t know/not sure ................................................................................ 9 Page 15 SECTION 8. ROLE OF INTERMEDIARY Rationale Q38-Q44 are included in order to profile businesses by the nature and extent of their use of tax professionals. This is of interest in its own right and as an explanator of different attitudes to the ATO and the tax system. Q38 Do you currently use an external accountant or tax agent to help you with your quarterly BAS? Yes........................................................................................................... 1 No ............................................................................................................ 2 CONTINUE GO TO Q41 Q40 Who does most of the work gathering the information needed to complete the BAS – the accountant/tax agent or your business itself? Myself/the business ................................................................................. 1 Accountant/tax agent ............................................................................... 2 Shared between us ................................................................................... 3 External bookkeeper ................................................................................ 4 Someone else ........................................................................................... 5 Don’t know/Not sure ............................................................................... 9 Q41 Do you currently use an external accountant or tax agent to help you with the Income Tax Return for the business? Yes........................................................................................................... 1 No ............................................................................................................ 2 Not applicable (non-profit business) ....................................................... 2 CONTINUE GO TO Q44 GO TO Q44 Q42A Why do you use a tax agent/accountant to help you with the Income Tax Return for the business? MULTIPLE RESPONSE Want to make sure I get my return correct/worried about getting it wrong/worried about penalties................................................. 1 Tax is too complicated for me ................................................................. 2 Have always had advisers/accountant handle tax affairs ........................ 3 Too busy to prepare my own return ........................................................ 4 Wanted to make sure I don’t pay more tax than required ....................... 5 Can get an extension/extra time .............................................................. 6 Other (specify) ........................................................................................ 8 Don’t know/Not sure ............................................................................... 9 Page 16 Q42B Who does most of the work gathering the information needed to complete the Income Tax Return for the business – the accountant/tax agent or your business itself? Myself/the business ................................................................................. 1 Accountant/tax agent ............................................................................... 2 Shared between us ................................................................................... 3 External bookkeeper ................................................................................ 4 Someone else ........................................................................................... 5 Don’t know/Not sure ............................................................................... 9 Q44. And now a question about tax laws - do you think that the ATO makes the tax laws? Yes........................................................................................................... 1 No ............................................................................................................ 2 SECTION 9. BAD EXPERIENCES WITH ATO Rationale Q45-Q48 identify the number and type of bad experiences that respondents have ever had with the ATO and as such identify how much “baggage” respondents may be carrying regarding attitudes to the ATO.. While useful as data in its own right, these questions will be mainly used to analyse attitudes to the ATO in terms of whether or not they have had a bad experience with the ATO (explanatory variables). Focus group research indicated that previous bad experiences were an important factor in understanding attitudes to ATO. Q45. Have you ever had a bad service experience with the ATO in relation to business tax matters (any business, not just current business)? Yes........................................................................................................... 1 No ............................................................................................................ 2 CONTINUE GO TO Q49 Q46. How many bad experiences? RECORD NUMBER Q47. (Most recent bad experience) What year did it happen? RECORD YEAR Page 17 Q48. Was it in relation to… READ OUT A TAX AUDIT ....................................................................................... 1 A REQUEST BY YOU FOR INFORMATION .................................... 2 A QUERY BY THE ATO ON INFORMATION YOU SUPPLIED TO THEM ..................................................................................... 3 SOME OTHER MATTER (SPECIFY) ............................................................. 8 SECTION 10. RESPONDENT CHARACTERISTICS Interviewer: Finally, I just need a few details about you (Interviewer note – if respondent queries why you need this information then say that it will enable the ATO to provide products and services more tailored to respondent’s circumstances) Rationale Q49-Q53 are explanatory variables Q49 Record respondent’s gender? Male......................................................................................................... 1 Female ..................................................................................................... 2 Q50 Do you speak a language other than English at home? Yes........................................................................................................... 1 No ............................................................................................................ 2 Q51 Are you of Aboriginal or Torres Strait Islander descent? Yes........................................................................................................... 1 No ............................................................................................................ 2 Page 18 Q52 Could you tell me which of the following age groups you are in? READ OUT UNDER 25 .............................................................................................. 1 25-34 ....................................................................................................... 2 35-44 ....................................................................................................... 3 45-54 ....................................................................................................... 4 55-64 ....................................................................................................... 5 65 AND OVER ....................................................................................... 6 DO NOT READ OUT Refused .................................................................................................... 9 Q53 What is the highest level of formal education you have completed? University degree or higher ..................................................................... 1 Diploma or associate diploma ................................................................. 2 Certificate or trade qualification ............................................................. 3 Highest level of secondary school (eg Year 12) ..................................... 4 Did not complete highest level of school ................................................ 5 Never attended school ............................................................................. 6 Other (specify) ........................................................................................ 8 Refused .................................................................................................... 9 Q54 Apart from what you have already told me, are there any other comments that you would like to make about the ATO and/or meeting your business tax obligations? Record verbatim Q55 The ATO is interested in exploring further and in more detail the problems that businesses face in meeting their tax obligations. If the opportunity arose, would you be interested in participating in further research by the ATO – this would take the form of focus group discussions with business people like yourself. A payment would be made to cover your costs? Yes........................................................................................................... 1 No ............................................................................................................ 2 Maybe/Not sure/Depends ........................................................................ 3 Q56 GO TO Q56 THANK/CLOSE GO TO Q56 Can you give me your name, best contact phone number and postcode for the business? Record name, phone and postcode Page 19 On behalf of the ATO, thank you for your time today. We really appreciate you taking the time out of your busy day to provide this feedback. Just in case you missed it, my name is…. and I’m calling from ACNielsen, the market research company. You may receive a short follow-up call from my supervisor to validate that this interview was correctly administered by me. This call is part of our quality control process and will only take a minute or so of your time. RECORD NAME: ............................................................................................ RECORD BUSINESS NAME: ........................................................................ I declare that the information obtained is true and correct and I have obeyed the ICC/ESOMAR Code of Marketing and Social Research Practice. INTERVIEWER: Start Finish Min Page 20