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Behavioural Insights for Better Tax Administration: A Brief Guide

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/behavioural-insights-for-better-tax-administration_582c283e-en.html
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Tax administrations across the globe raise hundreds of billions of euros every year in revenue to fund vital public services. Much of this depends on taxpayers complying voluntarily with their obligations, and small positive shifts in this behaviour can lead to significant additional revenue. This report sets out how the use of behavioural...
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