Happy Taxation: A Quasi-Experiment to Increase Tax Willingness to Pay through Lottery Prizes in Warin Chamrap Municipality, Ubon Ratchathani
Keywords:
Local tax administration, Nudge, Lottery prize, Tax complianceAbstract
This research employs a quasi-experimental, positive nudging approach to enhance local tax willingness to pay through lottery prizes. Warin Chamrap Municipality, Ubon Ratchathani Province, was purposively selected due to data accessibility and administrative approval for conducting action research. The study focuses on three types of local revenues: Land and Building Taxes, Signboard Taxes, and Garbage Collection Fees. Lottery prize schemes were carefully designed and implemented within the 2022 tax calendar. Findings indicate that the lottery nudge approach significantly improves local tax compliance and reduces overdue payments. This research highlights the importance of positive nudging in improving local tax administration and recommends promoting such measures on a broader scale to enhance local tax willingness to pay.
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