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Improving VAT compliance – random awards for tax compliance

Author

Listed:
  • Jonas Fooken

    (European Commission – Joint Research Center)

  • Thomas Hemmelgarn

    (European Commission)

  • Benedikt Herrmann

    (European Commission – Joint Research Center)

Abstract

The use of receipt-based tax lotteries to increase (VAT) tax compliance has been of growing interest amongst EU Member States. Some countries have introduced such lottery schemes, namely Malta in 1997, Slovakia in 2013 and Portugal in 2014. Others have been intrigued about the possibility of introducing a lottery. The use of tax lotteries also has a history outside of Europe, notably in Taiwan since the 1950s. While there is growing interest in the use of tax lotteries throughout Europe, the understanding of best practises and success factors, is still limited. Therefore, this workshop brought together countries with experience and those interested in running tax lotteries. TAXUD and the JRC in this context coordinated, establishing a platform for discussion amongst the Member States. This report summarises the workshop, following a pyramidal approach. In the following section the motivation and elements of the workshop are summarised briefly.

Suggested Citation

  • Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015. "Improving VAT compliance – random awards for tax compliance," Taxation Papers 51, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0051
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_51.pdf
    File Function: final version, 2015
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    Citations

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    Cited by:

    1. Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023. "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, vol. 220(C).
    2. Doerr, Annabelle & Necker, Sarah, 2018. "Toward an understanding of collaborative tax evasion: A natural field experiment with businesses," Freiburg Discussion Papers on Constitutional Economics 18/13, Walter Eucken Institut e.V..
    3. Elena-Doina DASCALU & Dragoș Mihai UNGUREANU, 2016. "Assignment of Tax Receivables – a Possible Solution to Increase the Public Budgets Revenues and to Counteract the Growth of Tax Arrears? Analyzing the History and Application of Tax Receivables Assi," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 163-173, October.
    4. DragoÈ™ Mihai UNGUREANU & Elena-Doina DASCALU, 2015. "Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 267-275, December.
    5. Joana Naritomi, 2019. "Consumers as Tax Auditors," American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
    6. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
    7. Dragos Mihai UNGUREANU & Elena-Doina DASCALU, 2015. "Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(4), pages 47-57, December.

    More about this item

    Keywords

    behavioural economic; tax compliance; tax lotteries;
    All these keywords.

    JEL classification:

    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods

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