Social Marketing for the Reduction of Tax Evasion: The Case of Electronic Invoicing in Portugal

Beatriz Casais (), Marisa R. Ferreira () and João F. Proença ()
Additional contact information
Beatriz Casais: University of Minho
Marisa R. Ferreira: CIICESI, Polytechnic Institute of Porto
João F. Proença: University of Porto

Chapter Chapter 11 in Social Marketing in Action, 2019, pp 175-186 from Springer

Abstract: Abstract This case study is on a social marketing campaign to decrease tax evasion in Portugal. The main campaign goal was to promote wider general use of invoices with the customer’s tax number. The social marketing campaign is based on marketing incentives to issue an invoice. The incentives involve tax deductions, an invoice lottery (with tax numbers) every month, direct marketing actions, and advertising. The process of generating invoices by traders became mandatory and simplified with certified systems. Customers can show a bar code which can be easily scanned to introduce their tax number in invoices. This process has become culturally accepted and part of the normal sales process. The social marketing intervention decreased VAT tax evasion in priority sectors and is creating a social norm of generating invoices with tax numbers, through tax deduction incentives and an invoice lottery. In the long term, tax evasion as a social norm should be re-evaluated in order to control social marketing effectiveness.

Keywords: Social marketing; Tax evasion; Portugal; Social norms; Incentives (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-030-13020-6_11

Ordering information: This item can be ordered from
http://www.springer.com/9783030130206

DOI: 10.1007/978-3-030-13020-6_11

Access Statistics for this chapter

More chapters in Springer Texts in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().