Výber daní a poplatkov s využitím behaviorálnych intervencií v meste Banská Bystrica
Tax and fee collection using behavioral interventions in the city of Banská Bystrica

Summary/Abstract: Many municipalities are facing the problem of non-payers of local taxes or fees.Despite the fact that reminders are sent to taxpayers, informing that in case of non-paymentthey will be referred for execution, there are still those who do not pay. Several studies haveshown that behavioural interventions can be a tool to reduce the proportion of non-payers, i.e.taxpayers can be "nudged" to pay taxes on time. In this article, we present the results ofbehavioural intervention in the city of Banská Bystrica. The goal was to increase the city'srevenue from the waste disposal fee, dog fee and real estate tax through proactivecommunication - reminders and leaflets with targeted framing. As part of the intervention, thecity sent 520 reminders, divided into 4 groups of 130 tax subjects. The intervention did notbring the expected results as it was in other Slovak municipalities. Based on this fact we deducepossible factors why this intervention was not so successful.

• Details
• Contents