V\u00fdber dan\u00ed a poplatkov s vyu\u017eit\u00edm behavior\u00e1lnych intervenci\u00ed v meste Bansk\u00e1 Bystrica
Tax and fee collection using behavioral interventions in the city of Bansk\u00e1 Bystrica<\/p>\n\n\n\n
Ekonomika a spolo\u010dnos\u0165, Volume 23, Number 2\/2022 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:<\/strong> Recommended form for quotation of the article:<\/strong> ABSTRACT<\/strong> Key words<\/strong>: Behavioural interventions. Tax and fee collection. Non-payers. Nudge<\/em><\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":" V\u00fdber dan\u00ed a poplatkov s vyu\u017eit\u00edm behavior\u00e1lnych intervenci\u00ed v meste Bansk\u00e1 BystricaTax and fee collection using behavioral interventions in the city of Bansk\u00e1 Bystrica Ekonomika a spolo\u010dnos\u0165, Volume 23, Number 2\/2022DOI: https:\/\/doi.org\/10.24040\/eas.2022.23.2.35-55 Odpor\u00fa\u010dan\u00e1 forma cit\u00e1cie \u010dl\u00e1nku:Murray Svidro\u0148ov\u00e1, M., Jaku\u0161 Muthov\u00e1, N., Vit\u00e1li\u0161ov\u00e1, K. (2022). V\u00fdber dan\u00ed a poplatkov s vyu\u017eit\u00edm behavior\u00e1lnych intervenci\u00ed v meste Bansk\u00e1 … <\/p>\n
DOI: https:\/\/doi.org\/10.24040\/eas.2022.23.2.35-55<\/a><\/p>\n\n\n\n
<\/a><\/div>\n\n\n\n
Murray Svidro\u0148ov\u00e1, M., Jaku\u0161 Muthov\u00e1, N., Vit\u00e1li\u0161ov\u00e1, K. (2022). V\u00fdber dan\u00ed a poplatkov s vyu\u017eit\u00edm behavior\u00e1lnych intervenci\u00ed v meste Bansk\u00e1 Bystrica. Ekonomika a spolo\u010dnos\u0165<\/em>, 23 (2), 35-55. doi: https:\/\/doi.org\/10.24040\/eas.2022.23.2.35-55<\/a><\/p>\n\n\n\n
Murray Svidro\u0148ov\u00e1, M., Jaku\u0161 Muthov\u00e1, N., Vit\u00e1li\u0161ov\u00e1, K. (2022). Tax and fee collection using behavioral interventions in the city of Bansk\u00e1 Bystrica. Journal of Economics and Social Research<\/em>, 23 (2), 35-55. doi: https:\/\/doi.org\/10.24040\/eas.2022.23.2.35-55<\/a><\/p>\n\n\n\n
Many municipalities are facing the problem of non-payers of local taxes or fees. Despite the fact that reminders are sent to taxpayers, informing that in case of non-payment they will be referred for execution, there are still those who do not pay. Several studies have shown that behavioural interventions can be a tool to reduce the proportion of non-payers, i.e. taxpayers can be “nudged” to pay taxes on time. In this article, we present the results of behavioural intervention in the city of Bansk\u00e1 Bystrica. The goal was to increase the city’s revenue from the waste disposal fee, dog fee and real estate tax through proactive communication – reminders and leaflets with targeted framing. As part of the intervention, the city sent 520 reminders, divided into 4 groups of 130 tax subjects. The intervention did not bring the expected results as it was in other Slovak municipalities. Based on this fact we deduce possible factors why this intervention was not so successful.<\/em><\/p>\n\n\n\n