Default in Paying Taxes: Intervention with Nudges and Social Standards.

Authors

  • Solon Bevilacqua Universidade Federal de Goiás, Brasil.
  • Edivan do Socorro Fonseca de Miranda Conselho Administrativo de Defesa Econômica (CADE), Brasil.

DOI:

https://doi.org/10.60583/gypp.v33i1.8191

Keywords:

default, nudges, social norms, entrepreneur, machine learning

Abstract

In this research, a group of charging messages for the payment of taxes was investigated. Altogether 12 variations of billing messages (social norms, simplification, disclosure, previous engagement, reminders and previous choices) were evaluated, and their effectiveness was tested. The messages were transmitted to defaulting microentrepreneurs in four Brazilian states. From a database containing information about defaulting micro entrepreneurs, 250 thousand text messages were sent making charges. The data were obtained from the Secretaria Especial da Micro e Pequena Empresa (Sempe). Tests were used to analyse the difference between means and Logistic Regression was used in sequence. The Random Forest, Logistic Regression and Naïve Bayes widgets were used to indicate the robustness of the Machine Learning predictive model. The research findings indicated that the formats “simplification”, “previous choices” and “alert”, employees, did not have an effect in combating default. However, when aligned with social norms, messages in the form of “past options” and “reminders” increase the payment of debts. The widgets used indicated an excellent fit to the machine learning model. The Random Forest tool attested with superiority that the model is robust and suitable for the predictive function. The results of the research provide a contribution to public policies when they present an effective action to reduce defaults in the payment of taxes. The use of messages in the social norm format can be adapted to other situations, constituting a suggestion for future research.

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Author Biographies

Solon Bevilacqua, Universidade Federal de Goiás, Brasil.

Doctor en Psicología por la Pontificia Universidad Católica de Goiás (puc Goiás), vinculado a la Universidad Federal de Goiás, profesor permanente del Programa de Posgrado en Ingeniería de Producción (ppgep) y del Programa de Posgrado Interdisciplinario en Derechos Humanos (ppgidh). Estudiante del Curso Superior de Defensa, Escuela Superior de Defensa, Ministerio de Defensa.

Edivan do Socorro Fonseca de Miranda, Conselho Administrativo de Defesa Econômica (CADE), Brasil.

Maestro en Administración Pública por la Universidad Federal de Goiás (ufg), especialista en Gestión Pública (Universidad de Brasilia), tiene doble titulación: en Administración (Universidad Federal de Río de Ja­neiro) y en Derecho (Unisul). Es servidor público y se desempeña como analista de comercio exterior (Carrera en el Ciclo de Gestión Gubernamental del Gobierno Federal de Brasil). Ocupó varios cargos, entre ellos el de coordinador de la Política Nacional de Modernización del Estado (pnme) y el de secretario ejecutivo del Foro Nacional de Modernización del Estado (fnme). También se desempeñó como director del Departamen­to de Apoyo a la Micro y Pequeña Empresa del Ministerio de Industria, Comercio Exterior y Servicios (mdic), habiendo trabajado directamente en la elaboración del Marco Legal para el Reemprendimiento y la Política Nacional de Apoyo y Desarrollo del Puerto de Micro y Pequeñas Empresas de Brasil.

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Published

2024-05-03
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How to Cite

Bevilacqua, Solon, and Edivan do Socorro Fonseca de Miranda. 2024. “Default in Paying Taxes: Intervention With Nudges and Social Standards”. Gestión Y Política Pública 33 (1):141-62. https://doi.org/10.60583/gypp.v33i1.8191.

Issue

Vol. 33 No. 1 (2024)

Section

Posiciones e Ideas (Positions and Ideas).

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