Submission 152
Playing by the Rules: Can Gamification Improve Corporate Tax Reporting?
panel.2-222 - Floor 1-03
Presented by: Andris Saulītis
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.