Improving VAT compliance – random awards for tax compliance

Jonas Fooken (), Thomas Hemmelgarn () and Benedikt Herrmann ()
Additional contact information
Jonas Fooken: European Commission – Joint Research Center
Benedikt Herrmann: European Commission – Joint Research Center

No 51, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

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.

Keywords: behavioural economic; tax compliance; tax lotteries (search for similar items in EconPapers)
JEL-codes: D03 H26 H41 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2015-01
New Economics Papers: this item is included in nep-iue and nep-pbe
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Citations: View citations in EconPapers (9)

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