중동부유럽
연구정보
[경제] Behavior-al Support to Tax Compliance and the Informal Economy in Kosovo : Activity Report
중동부유럽 기타 국외연구자료 연구보고서 - World Bank 발간일 : 2023-06-22 등록일 : 2023-06-24 원문링크
Kosovo’s unique development challenges are particularly difficult to address given a high reliance on taxes combined with low revenue collection and low enforcement capacity. In this context, the World Bank has provided technical assistance to the Tax Administration of Kosovo (TAK) to address tax compliance and informality through the application of behavior-al insights. While tax compliance continues to represent an important challenge in Kosovo, the issue that looms large in the country is informality. The Word Bank and Deutsche Gesellschaft Fur Internationale Zusammenarbeit (GIZ) teams worked with TAK to identify novel approaches to improve tax compliance by addressing informality more generally. The teams supported the design and implementation of activities through established formal channels and on social media to address some of the underlying causes of informality. Evidence from these exercises highlight the potential for TAK to harness traditional and digital tools aimed at confronting the attitudes and beliefs that support the continuation of the status quo around tax compliance and informality. Recommendations for future work point to continued testing and engagement around issues of tax evasion and informality. This document is organized as follows: section I gives background; section II provides an overarching conceptual framework to motivate the design of engagement activities; section III summarizes the diagnostic activities; section IV discusses the design, implementation, and evaluation of an experimental trial with TAK’s call center; section V discusses the design and implementation of a school competition meant to increase dialogue and awareness on issues of taxes and informality; section VI summarizes the activities behind a pilot awareness campaign carried out through survey testing; section VII discusses the testing of innovative engagement strategies on social media; section VIII outlines opportunities for future testing; and section IX concludes with policy recommendations for TAK.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] Macro Poverty Outlook for Kosovo : April 2023 | 2023-06-02 |
|---|---|---|
| 다음글 | [경제] Republic of Kosovo: Technical Assistance Report-Residential Property Price ... | 2023-12-28 |
