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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Ekonomski Pregled

ISSN

0424-7558

e-ISSN

—

Svazek periodika

72

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

HR - Chorvatská republika

Počet stran výsledku

27

Strana od-do

799-825

Kód UT WoS článku

000739846400001

EID výsledku v databázi Scopus

2-s2.0-85123017669