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Applying Behavioral Insights to Improve Tax Collection: Experimental Evidence from Poland

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dc.contributor.authorJamison, Julian
dc.contributor.authorHernandez, Marco
dc.contributor.authorKorczyc, Ewa
dc.contributor.authorMazar, Nina
dc.contributor.authorSormani, Roberto
dc.date.accessioned2017-07-05T21:29:54Z
dc.date.available2017-07-05T21:29:54Z
dc.date.issued2017-06-01
dc.description.abstractMobilizing domestic revenues efficiently is a priority for the Government of Poland, but it is not easy. There are numerous instruments that can be used to achieve this objective. Traditional measures to boost government revenues include changes to the tax legislation and reforms in the area of tax administration. Such measures can have a large fiscal impact, but are often politically challenging to design and negotiate, and can take time to implement. Behavioral interventions often focus on adapting existing systems and processes and can thus be implemented relatively quickly and at a low cost. Overall, they are an additional tool in the policy toolkit that country authorities have to improve tax compliance, and thus complement but do not substitute traditional measures to establish effective tax collection systems including changes in tax legislations and tax administration reforms. Behavioral interventions can also help the Tax Authority to align its strategy more accurately to taxpayer behavior. The Polish authorities were interested in applying insights from behavioral economics to their communications with taxpayers to see if making small changes could promote tax compliance. This paper summarizes the results of a randomized controlled trial (RCT) that used letters to remind taxpayers in Poland to pay their taxes. These taxpayers had declared their personal income tax (PIT) for the 2015 fiscal year but had failed to pay what they owed by the deadline, April 30, 2016 (i.e., taxpayers in arrears). The trial took place between May and August 2016 and covered a total of 149,925 individual taxpayers.en
dc.identifierhttp://documents.worldbank.org/curated/en/928731497243427428/Applying-behavioral-insights-to-improve-tax-collection-experimental-evidence-from-Poland
dc.identifier.doi10.1596/27528
dc.identifier.urihttps://hdl.handle.net/10986/27528
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAXATION
dc.subjectTAX COLLECTION
dc.titleApplying Behavioral Insights to Improve Tax Collectionen
dc.title.subtitleExperimental Evidence from Polanden
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleApplying Behavioral Insights to Improve Tax Collection
okr.date.disclosure2017-06-12
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/928731497243427428/Applying-behavioral-insights-to-improve-tax-collection-experimental-evidence-from-Poland
okr.guid928731497243427428
okr.identifier.doi10.1596/27528
okr.identifier.externaldocumentum090224b084c77c53_1_0
okr.identifier.internaldocumentum27570727
okr.identifier.report116046
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/928731497243427428/pdf/116046-WP-Tax-Collection-PUBLIC.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryPoland
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPublic Sector Development::Tax Administation
okr.unitAsset Management Company (CAMCE)
relation.isAuthorOfPublication9631eabd-4d84-55be-91a6-ee2e12a1030a
relation.isAuthorOfPublication.latestForDiscovery9631eabd-4d84-55be-91a6-ee2e12a1030a
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