Behavioural Interventions in Tax and Fee Collection – Not 
Always a Success

C 2023

Behavioural Interventions in Tax and Fee Collection – Not Always a Success

NEMEC, Juraj; Mária MURRAY SVIDROŇOVÁ; Katarína VITÁLIŠOVÁ a Nikoleta MUTHOVÁ

Základní údaje

Originální název

Behavioural Interventions in Tax and Fee Collection – Not Always a Success

Autoři

NEMEC, Juraj ; Mária MURRAY SVIDROŇOVÁ; Katarína VITÁLIŠOVÁ a Nikoleta MUTHOVÁ

Vydání

First. Maribor, Contemporary Financial Management, od s. 191-214, 24 s. 2023

Nakladatel

Lex Localis

Další údaje

Jazyk

angličtina

Typ výsledku

Kapitola resp. kapitoly v odborné knize

Obor

50600 5.6 Political science

Stát vydavatele

Slovinsko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/23:00130306

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-961-7124-14-9

DOI

https://doi.org/10.4335/2023.3.11

Klíčová slova anglicky

behavioural interventions; nudge; tax and fee Collection; Slovakia

Příznaky

Recenzováno

Změněno: 6. 2. 2024 10:19, Mgr. Pavlína Kurková

Anotace

V originále

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.

Přiložené soubory

80-Chapter_Manuscript-879-1-10-20230209__1_.pdf

Citovat

NEMEC, Juraj; Mária MURRAY SVIDROŇOVÁ; Katarína VITÁLIŠOVÁ a Nikoleta MUTHOVÁ. Behavioural Interventions in Tax and Fee Collection – Not Always a Success. Online. In Slađana Benković, Veljko Dmitrović, Miloš Milosavljevi. Contemporary Financial Management. First. Maribor: Lex Localis, 2023, s. 191-214. ISBN 978-961-7124-14-9. Dostupné z: https://doi.org/10.4335/2023.3.11.

@inbook{2253924,
   author = {Nemec, Juraj and Murray Svidroňová, Mária and Vitálišová, Katarína and Muthová, Nikoleta},
   address = {Maribor},
   booktitle = {Contemporary Financial Management},
   doi = {https://doi.org/10.4335/2023.3.11},
   edition = {First},
   editor = {Slađana Benković, Veljko Dmitrović, Miloš Milosavljevi},
   keywords = {behavioural interventions; nudge; tax and fee Collection; Slovakia},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Maribor},
   isbn = {978-961-7124-14-9},
   pages = {191-214},
   publisher = {Lex Localis},
   title = {Behavioural Interventions in Tax and Fee Collection – Not Always a Success},
   url = {http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/ContemporaryFinancialManagement},
   year = {2023}
}

TY  - CHAP
ID  - 2253924
AU  - Nemec, Juraj - Murray Svidroňová, Mária - Vitálišová, Katarína - Muthová, Nikoleta
PY  - 2023
TI  - Behavioural Interventions in Tax and Fee Collection – Not Always a Success
VL  - Neuveden
PB  - Lex Localis
CY  - Maribor
SN  - 9789617124149
KW  - behavioural interventions
KW  - nudge
KW  - tax and fee Collection
KW  - Slovakia
UR  - http://www.lex-localis.press/index.php/LexLocalisPress/catalog/book/ContemporaryFinancialManagement
N2  - 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.
ER  -

NEMEC, Juraj; Mária MURRAY SVIDROŇOVÁ; Katarína VITÁLIŠOVÁ a Nikoleta MUTHOVÁ. Behavioural Interventions in Tax and Fee Collection – Not Always a Success. Online. In Sla{\dj}ana Benkovi\'c, Veljko Dmitrovi\'c, Miloš Milosavljevi. \textit{Contemporary Financial Management}. First. Maribor: Lex Localis, 2023, s.~191-214. ISBN~978-961-7124-14-9. Dostupné z: https://doi.org/10.4335/2023.3.11.

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