On 1 September 2021, the OECD Forum on Tax Administration published Behavioural Insights for Better Tax Administration: A Brief Guide, which addresses how the use of behavioral insights can influence taxpayers’ behavior and help improve voluntary tax compliance. The guide includes a high-level discussion of methods used by behavioral scientists, examples regarding how behavioral insights have been used for purposes of tax administration, prospective uses and strategic considerations, and practical guidance for tax authorities considering expanding the use of behavioral insights.
Source Deloitte
