<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The paper is mixed-method research on reducing administrative burden and, more specifically, the learning costs of filling out a property tax declaration form. It presents the development process of a guidebook, which simplified the instructions and experimentally tested the effectiveness of the guidebook in lowering the error rate. Young Slovak adults (N=43) were divided into two groups; the treatment group worked with the guidebook, and the control group used the official instructions the Ministry of Finance provided. The guidebook aimed to decrease learning costs using behavioural support (simplification, highlighting, examples, and the like). The results suggest that the guidebook helps significantly decrease the number of errors compared to the complex instructions the Ministry of Finance provided. However, while the guidebook is very effective in reducing errors in simple tasks, it may not be sufficient help for more complex tasks such as mathematical calculations. Therefore, simplified instructions must go hand-in-hand with interventions such as pre-populating of forms.</p>
</abstract>

The paper is mixed-method research on reducing administrative burden and, more specifically, the learning costs of filling out a property tax declaration form. It presents the development process of a guidebook, which simplified the instructions and experimentally tested the effectiveness of the guidebook in lowering the error rate. Young Slovak adults (N=43) were divided into two groups; the treatment group worked with the guidebook, and the control group used the official instructions the Ministry of Finance provided. The guidebook aimed to decrease learning costs using behavioural support (simplification, highlighting, examples, and the like). The results suggest that the guidebook helps significantly decrease the number of errors compared to the complex instructions the Ministry of Finance provided. However, while the guidebook is very effective in reducing errors in simple tasks, it may not be sufficient help for more complex tasks such as mathematical calculations. Therefore, simplified instructions must go hand-in-hand with interventions such as pre-populating of forms.

Reducing Error Rate in Property Tax Declaration Forms through Simplification and Highlighting Instructions

NISPAcee Journal of Public Administration and Policy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The paper is mixed-method research on reducing administrative burden and, more specifically, the learning costs of filling out a property tax declaration form....

Reducing Error Rate in Property Tax Declaration Forms through Simplification and Highlighting Instructions

Published Online: Dec 16, 2023

Page range: 171 - 193

DOI: https://doi.org/10.2478/nispa-2023-0018

Keywords
guidebook, laboratory experiment, property tax, salience, simplification

© 2023 Matúš Sloboda et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Reducing Error Rate in Property Tax Declaration Forms through Simplification and Highlighting Instructions

Published Online: Dec 16, 2023

Page range: 171 - 193

DOI: https://doi.org/10.2478/nispa-2023-0018

Keywordsguidebook, laboratory experiment, property tax, salience, simplification

© 2023 Matúš Sloboda et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
guidebook, laboratory experiment, property tax, salience, simplification