税收合规的行为洞察：改善纳税人和税务官员信念、态度和行为的全屋方法（英）2025

© 2025 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings,interpretations, and conclusions expressed in this work do not necessarily reflect the views ofThe World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The bound-aries, colors, denominations, and other information shown on any map in this work do not implyany judgment on the part of The World Bank concerning the legal status of any territory or theendorsement or acceptance of such boundaries. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissem-ination of its knowledge, this work may be reproduced, in whole or in part, for noncommercialpurposes as long as full attribution to this work is given. Any queries on rights and licenses,including subsidiary rights, should be addressed to World Bank Publications, The World BankGroup, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@worldbank.orgmailto:pubrights@worldbank.org. Translations—If you create a translation of this work, please add the following disclaimer alongwith the attribution: This translation was not created by The World Bank and should not be con-sidered an official World Bank translation. The World Bank shall not be liable for any content orerror in this translation. Adaptations—If you create an adaptation of this work, please add the following disclaimer alongwith the attribution: This is an adaptation of an original work by The World Bank. Views andopinions expressed in the adaptation are the sole responsibility of the author or authors of theadaptation and are not endorsed by The World Bank. Third-party content—The World Bank does not necessarily own each component of the contentcontained within the work. The World Bank, therefore, does not warrant that the use of anythird-party-owned individual component or part contained in the work will not infringe on therights of those third parties. The risk of claims resulting from such infringement rests solely withyou. If you wish to reuse a component of the work, it is your responsibility to determine whetherpermission is needed for that reuse and to obtain permission from the copyright owner. Examplesof components can include, but are not limited to, tables, figures, or images. BEHAVIORAL INSIGHTSFOR TAX COMPLIANCE: A Whole-House Approach to Improving Taxpayerand Tax Official Beliefs, Attitudes, and Behaviors. POLICY NOTE -Jun 2025 Acknowledgements7 I.Context:thedomesticrevenuemobilizationchallenge8II.Abehaviorallyinformedapproachtotaxcompliance101.An overview of the behavioral approach to tax compliance122.A conceptual framework for improved compliance18III.HowCanBehavioralInsightsSolveTaxComplianceChallenges?211.Diagnostics for understanding tax compliance challenges212.Solutions iteration for improved compliance:The behavioral taxpert’s toolkit232.1What evidence exists for the nudge?282.2What evidence exists for the budge?332.3What evidence exists for the trudge?37III.Lookingforward:expandingtheuseofbehavioralinsightsinrevenueadministration401.What have we learned from the literature andWorld Bank experience?402.What direction should behavioral insights take forrevenue administration in the future?41IV.References44V.Annex:theapproachandexperienceattheWorldBank481.How the eMBeD team supports improved compliance482.Case studies51CaseStudies51 Glossary ACKNOWLEDGEMENTS This policy note was prepared by Jonathan Karver (Economist, eMBeD Unit, DevelopmentImpact), Ana Maria Rojas (Extended Term Consultant, eMBeD Unit, Development Impact) andFatima Karout (Short-Term Consultant, eMBeD Unit, Development Impact). The note is a com-panion and update to “Behavioral Insights for Tax Compliance” (Dalton et al., 2021). The currentpolicy note was prepared to provide a broader description of an approach to tax complianceinformed by behavioral science, based on recent experience by the World Bank Mind, Behaviorand Development (eMBeD) Unit as well as developments in the literature. This policy note is a product of many useful conversations, insights and invaluable feedback fromseveral colleagues at the World Bank and beyond. The authors are incredibly grateful for inval-uable feedback from Benu Bidani, Renos Vakis, Ana María Muñoz Boudet, Zeina Afif, Chris Hoy,Thiago Scot, Jorge Luis Castañeda, Abigail Dalton, Laura Zoratto and Anne Brockmeyer. It hasalso benefitted tremendously from conversations with internal and external colleagues includingOyebola Okunogbe, Mahvish Shaukat, Mario Negre, Alan Fuchs, Marco Hernandez, Ceren Ozer,Stephen Davenport, David Palmer, Jonas Fallov, Artur Tamazian, Anahit Basentsyan, GabrielTourek, Guillermo Cruce