The Handbook on Economic Tendency Surveys provides best practices and harmonized principles on how to conduct economic tendency survey from sample selection, questionnaire design, survey questions, survey execution, to data processing and dissemination. It also provides examples of uses of these surveys, for example, for composite tendency indicators. These surveys provide qualitative information that cannot be collected using other quantitative statistical methods. They also serve as an integral part of an early warning system because they provide information about the occurrence and timing of upturns and downturns of the economy. Chapter 1. Introduction -- Chapter 2. Constructing ETS: Scope -- Chapter 3. The questionnaire design -- Chapter 4. Survey frame and sample design -- Chapter 5. Estimation procedures and accuracy -- Chapter 6. Data collection -- Chapter 7. Managing sources of non-sampling errors -- Chapter 8. Processing tendency survey data -- Chapter 9. Metadata and data dissemination -- Chapter 10. Use of tendency survey results -- Annex 1. Detailed description of economic activities covered in BTS -- Annex 2. Standard questionnaires.