Promoting Tax Compliance in Kosovo with Behavioral Insights:

Among personal income tax (PIT) declarations, this represents a 59 percent increase in compliance, equivalent to over 200 more annual tax declarations among participants. The likelihood of payment rose in many instances, and no significant difference was found in the amounts of taxes paid. Lessons f...

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Bibliographische Detailangaben
1. Verfasser: Hernandez, Marco (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C The World Bank 2019
Schriftenreihe:World Bank E-Library Archive
Online-Zugang:Volltext
Zusammenfassung:Among personal income tax (PIT) declarations, this represents a 59 percent increase in compliance, equivalent to over 200 more annual tax declarations among participants. The likelihood of payment rose in many instances, and no significant difference was found in the amounts of taxes paid. Lessons from the tax experiments in Kosovo highlight the benefits of rigorous impact evaluation and the need to establish processes that help integrate tax collection functions and data systems
Beschreibung:1 Online-Ressource
DOI:10.1596/31357