Banca de DEFESA: VANDRÉIA MOTA ROCHA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : VANDRÉIA MOTA ROCHA
DATE: 16/06/2023
TIME: 13:00
LOCAL: https://conferenciaweb.rnp.br/webconf/adriano-leal-bruni-2
TITLE:

APPLICATION OF BEHAVIORAL ECONOMICS TO TAX COMPLIANCE: A META-ANALYSIS ON THE USE OF NUDGES (“INCENTIVES" IN THE DECISION)

KEY WORDS:

tax compliance, nudges, tax administration

PAGES: 129
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

This research aimed to evaluate the impact caused by nudges in field experiments, carried out in different locations, in order to verify if these behavioral tools have an impact on tax compliance and if they should be applied by tax administrations to help combat tax evasion. Government policies have been experimenting nudges to help people make better decisions in their lives. Nudges are simple and low-cost forms of incentives, capable of changing people's behavior in a predict way, without prohibiting other options, and can be used to inform, correct evaluation errors, avoid failures and direct them to the best choices. In consonance with the theory of nudges and bounded rationality, several experiments were made in the tax area around the world. Due to the growing number of studies already published in this area, this research used a Systematic Review with meta-analysis to evaluate the impact of these incentives on tax compliance. As a result, 29 studies were selected for analysis and observed their results. In all, 129 nudges were identified in the experiments, which were categorized as dissuasive or not dissuasive for the evaluation. The meta-analysis showed that nudges are effective tools and they have a positive impact on tax compliance. Dissuasive nudges produced a greater change in behavior, both in taxpayer responses and in the magnitude of the results achieved. The impact of the nudges caused an increase in the tax payment rate of 2.2pp (percentage points) and in the declaration rate of 3.7pp, in comparison to the control group, considering the median of the values of the increment rate observed in the studies selected. The nudges sensibilize both the behavior of individuals and legal entities, but it was not possible, a priori, to define which type of taxpayers had the best response to the incentive. The selected studies were produced in different social and economic contexts, involving countries in Europe, Africa, the Americas, Oceania, and Asia. It was observed that, regardless of the location of the experiment, there was a response from taxpayers to incentives in general. Financial returns were reported in addition. All reported results are important for tax administrations, who have the opportunity to learn about the theme and create programs to help combat tax evasion, with cost reduction and financial gains. Finally, it is concluded that nudges are important tools to help government policies, since they are able to influence human behavior and improve tax compliance.

COMMITTEE MEMBERS:
Presidente - 2677032 - ADRIANO LEAL BRUNI
Externa ao Programa - 2141060 - CAROLINA VENTURINI MARCELINO - nullExterna à Instituição - IVONE VIEIRA PEREIRA