Výber daní a poplatkov s využitím behaviorálnych intervencií v meste Banská Bystrica

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-payment they will be referred for execution, there are still those who do not pay. Several studies have shown 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 of behavioural intervention in the city of Banská Bystrica. The goal was to increase the city’s revenue from the waste disposal fee, dog fee and real estate tax through proactive communication – reminders and leaflets with targeted framing. As part of the intervention, the city sent 520 reminders, divided into 4 groups of 130 tax subjects. The intervention did not bring the expected results as it was in other Slovak municipalities. Based on this fact we deduce possible factors why this intervention was not so successful.