13:50 - 15:30
Location: 222 - Floor 1
Chair/s:
Andris Saulītis
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Jakub Cihak - Breaking the Cycle: The Impact of One-Time Cash Transfers on Homelessness in Prague
Andris Saulītis - Playing by the Rules: Can Gamification Improve Corporate Tax Reporting?
Eunji Kim - How Social Media Creators Shape Mass Politics: A Field Experiment during the 2024 US Elections
Marta Buso - Sequencing behavioural interventions to reduce household food waste. Evidence from a field trial in Fife, Scotland
Submission 152
Playing by the Rules: Can Gamification Improve Corporate Tax Reporting?
panel.2-222 - Floor 1-03
Presented by: Andris Saulītis
Andris Saulītis
University of Latvia
Meeting tax deadlines is just one of many compliance requirements businesses contend with amidst day-to-day operations, and timely reporting can often fall behind in the face of competing priorities. While traditional enforcement relies on deterrence, recent literature has pointed to gamification as a promising avenue for increasing engagement and improving compliance, with demonstrated positive impacts in domains such as education and health.

This study presents a large-scale field experiment conducted in collaboration with the State Revenue Service of Latvia, targeting nearly 5,000 legal entities with a recent history of late Employer's Report (ER) submissions. Participants were randomly assigned to receive one of several monthly reminder strategies: a simple extra reminder, a goal-oriented message emphasizing public rating, achievement-based messages offering virtual tokens for consecutive on-time submissions, or reminders that invoke a ”common cause” to contribute to the public good, alongside a control group receiving only standard communications. By comparing the effectiveness of these gamified and non-gamified interventions in promoting on-time ER submissions, this research provides valuable insights into the practical application of behavioral science within tax administration.