Informace o publikaci
Behavioural Interventions in Tax and Fee Collection – Not Always a Success
| Autoři | |
|---|---|
| Rok publikování | 2023 |
| Druh | Kapitola v knize |
| Fakulta / Pracoviště MU | |
| Citace | |
| Přiložené soubory | |
| Popis | 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. |