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Reforms and Investments

Strengthening tax compliance by implementing behavioural insights for revenue administration in Belgium, Austria, and Portugal

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Details

Publication date
5 February 2025
Author
Directorate-General for Structural Reform Support
Related department
Directorate-General for Structural Reform Support
Countries
Belgium, Portugal, Austria
Funding Programme
Year
  • 2023
Final deliverable

Description

The project provides technical support to the revenue administrations of Austria, Belgium and Portugal for strengthening tax compliance by implementation of tools and technics based on behavioural insights. Behavioural science focuses on human behaviour and decision-making processes. In the context of tax compliance, it can be used to support policy interventions and the capacity of tax administrations, contributing to institutional, administrative, and growth-sustaining structural reforms.

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