Behavioural Insights for Better Tax Administration: A Brief Guide

 

Published 1 September 2021   Download the report (PDF) English Chinese* * This translation is published by agreement with the OECD. It is not an official OECD translation. The quality of translation and its consistency with the text of the original language of the work are the sole responsibility of the author(s) of the translation. In case of any discrepancy between the original work and the translation, only the text of the original work must be considered valid.

About

Tax administrations across the globe depend on the voluntary compliance of taxpayers to raise hundreds of billions of euros in revenue every year. Small positive shifts in this behaviour can lead to significant additional revenue, and this report sets out how the use of behavioural insights can influence the behaviour of taxpayers to help deliver those positive shifts.

It covers strategic considerations as well as a high-level discussion of the methods employed by behavioural scientists. The report also provides concrete examples of how behavioural insights have been used in tax administration, and highlights prospective uses and strategic considerations. Finally, the report sets out some practical guidance for tax administrations considering growing the use of behavioural insights.

 

Further information

• Contact us via e-mail: fta@oecd.org
• Follow us on Twitter: @OECDtax

 

Related materials

• Behavioural Insights for better Tax Administration – Overview by the United States Internal Revenue Service

• Behavioural Insights and Public Policy – Presentation by Deloitte