Kolchin S.P., Anisimova A. —
Involvement of taxpayers into digital tax environment: tools of behavioral economics
// Taxes and Taxation. – 2020. – ¹ 5.
– P. 76 - 87.
DOI: 10.7256/2454-065X.2020.5.33652
URL: https://en.e-notabene.ru/ttmag/article_33652.html
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Abstract: The subject of this research is the imbalance between the offered digital services and people’s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax authorities. Therefore, utilization of the tools of behavioral economics for involving taxpayers into digital interaction with tax authorities becomes relevant. The novelty of this work consist in the formulated recommendations on utilization of the tools of behavioral economics that are already known in theoretical research and practical global experience of tax authorities, for involving Russian taxpayers into digital tax services. For achieving this goal, it is necessary to change the architecture of selection of taxpayers, so that they would receive push-notifications and emails by default; provide taxpayers with information on new digital services through the traditional channels; monitor the work of existing digital services and attract taxpayers to assist in development and testing of the new digital services.