A REVIEW OF HOW BEHAVIOURAL INSIGHTS HAVE BEEN APPLIED TO TAX-RELATED POLICY AND FIELD EXPERIMENTS IN THE EUROPEAN UNION

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F21%3A73610132" target="_blank" >RIV/61989592:15210/21:73610132 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.32910/ep.72.6.1" target="_blank" >https://doi.org/10.32910/ep.72.6.1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.32910/ep.72.6.1" target="_blank" >10.32910/ep.72.6.1</a>

Result language

angličtina

Original language name

A REVIEW OF HOW BEHAVIOURAL INSIGHTS HAVE BEEN APPLIED TO TAX-RELATED POLICY AND FIELD EXPERIMENTS IN THE EUROPEAN UNION

Original language description

Tax evasion is a problem in every country. Since taxes are the most important source of income for the state budget, finance ministers and tax authorities strive to increase tax compliance and secure higher tax revenues. In the context of European Union objectives to monitor the effects of behavioural insights and gather information for critical evaluation, this article contributes to these efforts by summarizing policies and measures related to increasing tax compliance. This article is based on a systematic review and is complemented by other relevant sources related to applying behavioural insights to tax policy. The article concludes that although there is empirical evidence to suggest that behaviourally informed initiatives and interventions have had a significant impact on tax compliance in the short term, there is not enough evidence to draw conclusions on the long-term effects. In addition, the real motives and causal mechanisms that have led to increased tax compliance are not entirely clear. The results of the research suggest that deterrence is an important factor. Although deterrence might increase tax compliance, it is uncertain whether it has any positive effect on tax morale in general. The article raises the argument that many behaviourally-informed techniques are actually based on deterrence. In this respect, the article calls for further research to reveal the real effects of behavioural insights. Further work on reviewing and evaluating research results will also be important, as individual initiatives across EU countries are not easily traceable. This fact represents the limits of this study and highlights opportunities for future research.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50206 - Finance

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

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

Name of the periodical

Ekonomski Pregled

ISSN

0424-7558

e-ISSN

—

Volume of the periodical

72

Issue of the periodical within the volume

6

Country of publishing house

HR - CROATIA

Number of pages

27

Pages from-to

799-825

UT code for WoS article

000739846400001

EID of the result in the Scopus database

2-s2.0-85123017669