This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behav...This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behavioral interventions designed to simplify the process for distinct taxpayer personas:bundlers,patterned filers,and irregular filers.These interventions were grounded in evidence-based behavioral insights and rigorously tested through randomized experiments on a diverse sample of taxpayers based on their historical filing patterns.The results showed significant improvement in on-time filing rates,with increases of 3 to 15 percentage points compared with control groups.The article demonstrates behavioral science can optimize tax services by reducing complexity and promoting voluntary compliance through simplified interventions.The findings provide a replicableframework for addressing similar challenges in tax administration globally,contributing to the ongoing efforts to streamline tax compliance and improve governance practices.展开更多
文摘This article explores the integration of behavioral science in optimizing tax services and streamlining tax compliance for VAT return filing under the Zakat,Tax and Customs Authority(ZATCA).ZATCA implemented six behavioral interventions designed to simplify the process for distinct taxpayer personas:bundlers,patterned filers,and irregular filers.These interventions were grounded in evidence-based behavioral insights and rigorously tested through randomized experiments on a diverse sample of taxpayers based on their historical filing patterns.The results showed significant improvement in on-time filing rates,with increases of 3 to 15 percentage points compared with control groups.The article demonstrates behavioral science can optimize tax services by reducing complexity and promoting voluntary compliance through simplified interventions.The findings provide a replicableframework for addressing similar challenges in tax administration globally,contributing to the ongoing efforts to streamline tax compliance and improve governance practices.
