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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50600 - Political science

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Contemporary Financial Management

ISBN

9789617124149

Počet stran výsledku

24

Strana od-do

191-214

Počet stran knihy

652

Název nakladatele

Lex Localis

Místo vydání

Maribor

Kód UT WoS kapitoly

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