Compliance and Receipt Lotteries
Abstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes. As a countermeasure, Germany recently introduced mandatory cash registers and obligatory rece...
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| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | deu |
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Sciendo
2021-12-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-021-3072-5 |
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| _version_ | 1832572519440187392 |
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| author | Philipp Krug Dominika Langenmayr Niklas Rauhut Finn Ole Schmude Thea Seitz Douglas Strasoldo Moritz Withoeft |
| author_facet | Philipp Krug Dominika Langenmayr Niklas Rauhut Finn Ole Schmude Thea Seitz Douglas Strasoldo Moritz Withoeft |
| author_sort | Philipp Krug |
| collection | DOAJ |
| description | Abstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes. As a countermeasure, Germany recently introduced mandatory cash registers and obligatory receipts. At the same time, other countries use receipt lotteries. This article discusses how such lotteries can be designed to generate a positive effect on tax morale with the help of modern technologies. The underlying concept was developed by students from the German Business Faculty in Hong Kong for the Young Economic Summit (YES!) school competition. |
| format | Article |
| id | doaj-art-f2f48a0c80524cb9b94ac69ae445dc0a |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2021-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-f2f48a0c80524cb9b94ac69ae445dc0a2025-02-02T09:40:22ZdeuSciendoWirtschaftsdienst0043-62751613-978X2021-12-011011295395510.1007/s10273-021-3072-5Compliance and Receipt LotteriesPhilipp Krug0Dominika Langenmayr1Niklas Rauhut2Finn Ole Schmude3Thea Seitz4Douglas Strasoldo5Moritz Withoeft6Wirtschaftswissenschaftliche Fakultät, Katholische Universität Eichstätt-IngolstadtWirtschaftswissenschaftliche Fakultät, Katholische Universität Eichstätt-IngolstadtDeutsche Berufsschule Hong KongDeutsche Berufsschule Hong KongDeutsche Berufsschule Hong KongDeutsche Berufsschule Hong KongDeutsche Berufsschule Hong KongAbstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes. As a countermeasure, Germany recently introduced mandatory cash registers and obligatory receipts. At the same time, other countries use receipt lotteries. This article discusses how such lotteries can be designed to generate a positive effect on tax morale with the help of modern technologies. The underlying concept was developed by students from the German Business Faculty in Hong Kong for the Young Economic Summit (YES!) school competition.https://doi.org/10.1007/s10273-021-3072-5 |
| spellingShingle | Philipp Krug Dominika Langenmayr Niklas Rauhut Finn Ole Schmude Thea Seitz Douglas Strasoldo Moritz Withoeft Compliance and Receipt Lotteries Wirtschaftsdienst |
| title | Compliance and Receipt Lotteries |
| title_full | Compliance and Receipt Lotteries |
| title_fullStr | Compliance and Receipt Lotteries |
| title_full_unstemmed | Compliance and Receipt Lotteries |
| title_short | Compliance and Receipt Lotteries |
| title_sort | compliance and receipt lotteries |
| url | https://doi.org/10.1007/s10273-021-3072-5 |
| work_keys_str_mv | AT philippkrug complianceandreceiptlotteries AT dominikalangenmayr complianceandreceiptlotteries AT niklasrauhut complianceandreceiptlotteries AT finnoleschmude complianceandreceiptlotteries AT theaseitz complianceandreceiptlotteries AT douglasstrasoldo complianceandreceiptlotteries AT moritzwithoeft complianceandreceiptlotteries |