Feedback Monitoring Tools of the Russian Federal Tax Service

Titkova Evita and Belianin Aleksey
Additional contact information
Titkova Evita: Higher School of Economics, Moscow, Russian Federation.
Belianin Aleksey: Higher School of Economics, International Laboratory for Experimental and Behavioural Economics, Russia and Almaty Management University, Kazakhstan.

NISPAcee Journal of Public Administration and Policy, 2023, vol. 16, issue 1, 167-180

Abstract: In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this paper, we investigate the impact of this feedback system on the effectiveness of tax collection over the regions of the Russian Federation for 2017‐2021. Using a unique dataset of feedback received and a bunch ofcontrol variables with instruments, we show that the spread offeedback channels resulted in a small but significant increase in tax proceedings. We provide behavioral interpretation for this result: the introduction of feedback systems signals taxpayers that the tax offices have started to pay attention to what people think about their service. This simple signal transforms the relationship between taxpayers and tax administration from that of surveillance and authority to customer relations, which is reciprocated by the taxpayers and has contributed to the improvement of tax discipline.

Keywords: digital public administration; feedback; government digital platforms; tax revenues (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/nispa-2023-0007 (text/html)

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:vrs:njopap:v:16:y:2023:i:1:p:167-180:n:7

DOI: 10.2478/nispa-2023-0007

Access Statistics for this article

NISPAcee Journal of Public Administration and Policy is currently edited by Juraj Nemec

More articles in NISPAcee Journal of Public Administration and Policy from Sciendo
Bibliographic data for series maintained by Peter Golla ().