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Behavioural Interventions in Tax and Fee Collection – Not Always a Success

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F23%3A00130306" target="_blank" >RIV/00216224:14560/23:00130306 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/ContemporaryFinancialManagement" target="_blank" >http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/ContemporaryFinancialManagement</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.4335/2023.3.11" target="_blank" >10.4335/2023.3.11</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Behavioural Interventions in Tax and Fee Collection – Not Always a Success

  • Original language description

    Intergovernmental relations in terms of fiscal arrangements between the national and sub-national levels of government determine the way in which taxes are allocated and shared between the various levels of government. For local governments, local taxes and fees are the main source of revenue through which many public services are provided. Many local governments therefore seek to use various tools to increase the effectiveness and efficiency of tax and fee collection. Such tools include behavioural interventions to reduce the proportion of non-payers, i.e. taxpayers can be ‘nudged’ to pay their taxes on time and correctly. Many studies worldwide point to the successful use of nudges, but behavioural interventions can sometimes fail. Using the example of the Slovak city of Banská Bystrica, we show that the intervention did not produce the expected results and identify possible factors.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

  • OECD FORD branch

    50600 - Political science

Result continuities

  • Project

  • Continuities

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Others

  • Publication year

    2023

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Book/collection name

    Contemporary Financial Management

  • ISBN

    9789617124149

  • Number of pages of the result

    24

  • Pages from-to

    191-214

  • Number of pages of the book

    652

  • Publisher name

    Lex Localis

  • Place of publication

    Maribor

  • UT code for WoS chapter