Influencing Taxpayers Behavior
This webinar will be delivered as part of the Tax Policy and Administration Learning Program primarily supported by the Dutch Ministry of Finance, Center of Excellence in Finance (CEF), and International Monetary Fund (IMF). The overall objective of the program is to contribute to strengthening of beneficiary institutions’ capacity in implementing the EU recommendations under which the revenue authorities can deliver tax compliance risk management.
ABOUT THIS LEARNING EVENT
Taking into account the evolving dynamics of learning that the online environment is offering, we are pleased to engage with tax officials across South East Europe (SEE) and broader also by complementing our face-to-face knowledge exchange events with a series of webinars on selected topics.
This webinar will look into how tax authorities across SEE can overcome the challenges related to obtaining compliance in an efficient way with limited resources to collect the full amount legally due by exploring the effects of applying behavioral research findings to influence taxpayers to declare and pay their liabilities.
What you will learn
The need for tax administrations to understand compliance behavior remains as important as ever. There is a growing body of literature and research findings that show how better understanding of the motives of taxpayers and their attitudes and behavior towards taxation can improve both voluntary compliance and the efficiency of the tax administration.
Apart from better understanding of how taxpayers make decisions, findings from behavioral economics can also help tax authorities make informed choices about risk treatment strategies they will employ to promote compliance – an important issue to consider is whether tax authorities have at their disposal the range of methods they need to prevent certain behaviors and what the outcomes of different types of used methods are likely to be observed as a result of such interventions. Embedding of the respective research findings to the taxation context, may also help tax authorities test different approaches how they can communicate and intervene with taxpayers. With regards to the later, several randomized controlled trials researches have been using to study the level of tax compliance confirm that when tax authorities send out letters to taxpayers to remind them about their liabilities, the best performing treatments are those with a deterrent message framing non-declaration as an intentional and deliberate choice, and a social norms message that refers to the majority of taxpayers that had already paid their tax obligations. These findings can have for example important implications for tax authorities when they are designing their taxpayer’s service programs.
The webinar will be an opportunity for representatives of the SEE tax administrations to explore psychological aspects of tax compliance and exchange their experiences and views in using behavioral research to influence taxpayers’ behavior. It will discuss ways tax authorities can use the latest research findings on range of taxpayers’ behavioral patterns, social circumstances and drivers and translate them into action to achieve desired effects.
How you will benefit
This learning initiative will apply participatory learning design, combining subject matter presentations with answer and question session built in to ensure active engagement of the webinar attendees and to optimize learning outcomes.
The aim of the webinar is to open a discussion on the latest findings from behavioral economics and how they can be used to provide insights into increasing tax compliance. In particular by the end of the webinar, participants will have:
- Learned about the factors (such as deterrence, personal and social norms, fairness and trust, simplicity vs. complexity, broader economic, political and social issues, etc.) that influence taxpayer compliance behavior
- Discussed why understanding and influencing taxpayer behavior matter and why targeted treatments based on behavioral insights may be more efficient
- Become familiar with lessons learned from tax administration that have put behavioral insights into practice to prompt compliance
Who should attend
This learning initiative has been designed for tax officials who are interested in behavioral economics and its relevance and implications for tax compliance.
When: May 16, 2017, at 10:00 — 11:30 am CET – the webinar session will open 30 minutes before the official start.
Where: From the convenience of your own computer, tablet or smartphone.
Duration: up to 90 minutes
This webinar is free to join. Please feel free to bring this webinar to the attention of your colleagues who may find the discussion particularly timely and useful!
How to join future webinars
To register for this webinar click the “Enroll’’ button on the right-hand side, or simply press here. You will be redirected to the CEF Online Learning Campus, where you need to click the “Enroll’’ button under the title of this webinar.
Please read the guidelines How to attend a webinar before the webinar starts. We use WebEX Conferencing Technology. Please note that you will be asked by WebEx to install a browser application on your computer when you use WebEx for the first time. This will only take a few minutes but may require you to inform your system administrator.
Agenda will be available closer to the Webinar date.
Faculty will be announced closer to the Webinar date.
Webinar-related links participants may find useful:
- Swedish Tax Agency: Right from the start
- Erich Kirchler and Ingrid Wahl: Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion
- Dr. Liam Delaney PhD.: Irish Policy Reform and Behavioral Economics
- Luigi Mittone, Fabrizio Panebianco, and Alessandro Santoro: The Bomb-Crater Effect of Tax Audits: Beyond Misperception of Chance
- Evidence from a Randomized Tax Audit Experiment in Denmark
- Raymond M. Duch and Hector Solaz: Why we Cheat: Experimental Evidence on Tax Compliance
- Tweeter feed: Behavioral Insights Team @B_I_Tweets
- Tweeter feed: Behavioral Economics @BehavioRRalEcon
This learning initiative is supported by: