Enhancing garbage fee compliance: Insights from a Slovak municipality

IF 1.2 Q3 ECONOMICS
A. Čaplánová, Eva Sirakovová, Estera Szakadátová
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引用次数: 0

Abstract

Tax avoidance and tax evasion remain critical challenges for central or local governments and municipalities. This non-compliance also represents an ethical issue since individuals who benefit from publicly provided services do not contribute to their financing as they are legally required. The study aimed to test whether the use of behavioural interventions would reduce the number of non-payers of the garbage collection fee in the city of Hlohovec, Slovakia. The experiment was carried out by distributing leaflets to households with permanent residence in Hlohovec. The subjects of the experiment were randomly divided into three groups. Households in the control group (number of households is 1,718) did not receive any leaflets, households in the first intervention group (number of households is 1,721) received a leaflet containing a social norm, and households in the second intervention group (number of households is 1,625) received a leaflet containing a deterrent message. 
提高垃圾处理费的合规性:斯洛伐克一个城市的启示
避税和逃税仍然是中央或地方政府和市政当局面临的严峻挑战。由于从公共服务中获益的个人没有按照法律规定为公共服务提供资金,因此这种不合规行为也是一个道德问题。本研究旨在测试使用行为干预措施是否会减少斯洛伐克 Hlohovec 市不缴纳垃圾收集费的人数。实验通过向霍洛韦茨市常住居民家庭发放传单的方式进行。实验对象被随机分为三组。对照组家庭(户数为 1,718 户)没有收到任何传单,第一干预组家庭(户数为 1,721 户)收到了包含社会规范的传单,第二干预组家庭(户数为 1,625 户)收到了包含威慑信息的传单。
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CiteScore
1.40
自引率
28.60%
发文量
0
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