What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance

Kastlunger, Barbara; Muehlbacher, Stephan; Kirchler, Erich; Mittone, Luigi

doi:10.1177/1091142110376518

Cited by 35 publications

(48 citation statements)

References 18 publications

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“…Alm et al (2012b), argumentam que outros fatores envolvem a decisão do contribuinte, e não somente a maximização do retorno econômico, demonstrando a limitação do paradigma econômico clássico, ao constatar que a probabilidade de ser auditado é mínima. Por esta via (KASTLUNGER et al, 2011), partem de uma abordagem multidisciplinar em seus estudos e acrescentam o direito, a política, a sociologia e a psicologia social.…”

Section: Revisão Da Literaturaunclassified

“…Considerando que os contribuintes apresentam comportamentos diferentes perante as suas obrigações fiscais (KASTLUNGER et al, 2011), é possível conjeturar que a percepção que o agente fiscal possa ter com relação ao comportamento do contribuinte no que se refere à justificação ética para a evasão fiscal, pode ser um ponto de partida para entender este fenômeno e suas variantes, uma vez que, nessa relação mais próxima, emergem particularidades motivadas pelas condutas e componente éticos de ambos os atores, que, acreditamos, precisam ser conhecidas. A importância do presente estudo reside no caráter inovador e pioneirismo em avaliar a ética fiscal do contribuinte na perspectiva do agente fiscal com a realização de um inquérito.…”

Section: Metodologiaunclassified

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Evasão Fiscal, Ética E Controvérsias: Percepções Do Agente Fiscal Sobre a Ética Fiscal Dos Contribuintes

Correia

Pires

2017

Estudo & Debate

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Resumo: Com o intuito de fugir ao pagamento dos tributos, alguns contribuintes procuram meios lícitos e ilícitos, de reduzir o montante a ser recolhido, seja através da elisão fiscal, visando obter uma legítima economia de tributos, seja através da evasão fiscal, que seria o ato concomitante ou posterior à incidência tributária, onde são utilizados meios ilícitos para fugir ao pagamento. O fenômeno da evasão fiscal tem sido estudado há muito, porém mais recentemente também sob o prisma da moral e da ética fiscal. Alguns estudos contemporâneos apontam que a evasão fiscal pode ser considerada ética em algumas circunstâncias e antiética sob outras circunstâncias, visão que também é partilhada na literatura recente. O presente estudo utilizou um instrumento de pesquisa anteriormente aplicado em vários países, e foi adaptado com o objetivo de analisar a Percepção da Ética Fiscal dos contribuintes na visão do Auditor Fiscal no Estado do Ceará. As conclusões apontam para certa relatividade ética com relação à justificativa para a evasão fiscal, embora alguns argumentos apareçam com mais intensidade que outros, os resultados também demonstraram que a evasão fiscal encontra certa justificativa quando o sistema fiscal é percebido como injusto. A Corrupção governamental não encontrou justificativa ética pelos respondentes da pesquisa, em contradição com o resultado encontrado em outros inquéritos. A ampliação do universo de aplicação dessa pesquisa é recomendada para alargamento da visão exploratória sobre o tema.Palavras-chave: Evasão Fiscal. Ética Fiscal. Administração Tributária. Administração Pública. Abstract:In order to avoid paying taxes, some taxpayers seek licit and illicit means of reducing the amount to be collected, either through tax avoidance, in order to obtain a legitimate tax savings, or through tax evasion, which would be the act Concomitant or subsequent to the tax incidence, where illicit means are used to evade payment. The phenomenon of tax evasion has been studied for a long time, but more recently also under the prism of moral and fiscal ethics. Some contemporary studies point out that tax evasion may be considered ethical in some circumstances and unethical under other circumstances, a view that is also shared in recent literature. The present study used a research instrument previously applied in several countries, and was adapted with the objective of analyzing the Perception of Fiscal Ethics of taxpayers in the view of the Fiscal Auditor in the State of Ceará. The conclusions of the study for a certain ethical relativity regarding the justification for tax evasion, although some arguments appear more intense than others, the results also showed that tax evasion finds some justification when the tax system is perceived as unfair. Government corruption did not find ethical justification by the respondents of the research, in contradiction with the result found in other inquiries. The

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Section: Revisão Da Literaturaunclassified

Section: Metodologiaunclassified

Evasão Fiscal, Ética E Controvérsias: Percepções Do Agente Fiscal Sobre a Ética Fiscal Dos Contribuintes

Correia

Pires

2017

Estudo & Debate

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“…filing taxes) than those who thought the opportunity was available to everyone. Kastlunger et al (2011), in an RCT carried out in Italy, investigated the effect of rewards on tax compliance and found that overall there was no effect. In fact, it appears that it provoked an all or nothing type of behaviour for taxpayers.…”

Section: Key Findingsmentioning

confidence: 99%

Using behavioural insights for citizen compliance and cooperation

John¹,

Robb²

2017

Evidence Base

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In recent years, public agencies have frequently deployed behavioural insights to generate benefits for society, through encouraging citizens to comply with official requests, and more generally encouraging them to cooperate with public agencies to help deliver outcomes of collective benefit. In parallel, there has been a large increase in the amount and quality of the research evidence available on behavioural public policy. This review takes two contrasting areas where behavioural insights have been used: tax collection where government policy is compulsory (i.e. requiring compliance), and energy use where social objectives are non-compulsory, and achieved more by persuasion and encouragement. Processes of modifying and changing behaviour require different approaches whether the change is deemed necessary by the state or not. In taxes, the sole use of enforcement is rarely efficacious, whereas increasing the uncertainty of follow-up and audit increases compliance. Offering discounts for energy bills appears to be an effective method for achieving cooperation. However, the use of social norms and increased information and professional advice is effective for both compulsory and non-compulsory areas of compliance and cooperation. This has important implications for policymakers, who may be seeking effective methods of encouraging behaviour change. While there are differences in approaches for compulsory and non-compulsory areas of policy, there may be areas that move from non-statutory to statutory in the future. In this case, the development of desired social norms appears to be the most effective method of ensuring overall compliance.

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“…We are aware of only a few laboratory studies of tax compliance mechanisms incorporating rewards: Alm et al (1992a), Bazart and Pickhardt (2011), Kastlunger et al (2011) and Fochmann and Kroll (2014). These designs essentially offer an additional, exogenous, incentive to comply and, perhaps unsurprisingly, find that compliance rates increase.…”

Section: Introductionmentioning

confidence: 99%

A Self-Funding Reward Mechanism for Tax Compliance

et al. 2015

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. We compare in a laboratory experiment two audit-based tax compliance mechanisms that collect fines from those found non-compliant. The mechanisms differ in the way fines are redistributed to individuals who were either not audited or audited and found to be compliant. Terms of use: Documents inThe first, as is the case in most extant tax systems, does not discriminate between the unaudited and those found compliant. The second targets the redistribution in favor of those found compliant. We find that targeting increases compliance when paying taxes generates a social return. We do not find any increase in compliance in a control treatment where individuals audited and found compliant receive symbolic rewards. It is not the mere assigning of rewards, but the material incentives inherent in the rewards that improve compliance. We conclude that existing tax mechanisms have room for improvement by rewarding financially those audited and found compliant.

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What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance

Cited by 35 publications

References 18 publications

Evasão Fiscal, Ética E Controvérsias: Percepções Do Agente Fiscal Sobre a Ética Fiscal Dos Contribuintes

Evasão Fiscal, Ética E Controvérsias: Percepções Do Agente Fiscal Sobre a Ética Fiscal Dos Contribuintes

Using behavioural insights for citizen compliance and cooperation

A Self-Funding Reward Mechanism for Tax Compliance

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