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Enhancing VAT filing compliance using reminders

General Information

Project description

In a randomised trial we sent reminder letters to self-employed entrepreneurs about their upcoming VAT filing date. Previously it was not common practice for the Hungarian tax administration to send large scale reminders before the due date.

Detailed information

Final report: Is there a final report presenting the results and conclusions of this project?

Yes

Final report

Additional information

<h3>Does a third party implement the intervention or is this a collaboration with another team?</h3><div class="csp"><p>The project was in collaboration with the National Tax and Customs Authority (NTCA). Research team at the ministry designed the experiment and assigned treatments and NTCA implemented the intervention by contacting taxpayers via eGoverment channels.</p> </div>

Hungary

N/A (national)

Who is behind the project?

Institution: Ministry of Finance- Hungary
Team: Tax Policy and Research Unit

Project status:

Completed

Methods

Methodology: Experiment, Field Experiment
Could you self-grade the strength of the evidence generated by this study?: 10

What is the project about?

Policy area(s): Tax policy
Topic(s): Compliance

Date published:

18 October 2021

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