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

<p>In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this paper, we investigate the impact of this feedback system on the effectiveness of tax collection over the regions of the Russian Federation for 2017‐2021. Using a unique dataset of feedback received and a bunch ofcontrol variables with instruments, we show that the spread offeedback channels resulted in a small but significant increase in tax proceedings. We provide behavioral interpretation for this result: the introduction of feedback systems signals taxpayers that the tax offices have started to pay attention to what people think about their service. This simple signal transforms the relationship between taxpayers and tax administration from that of surveillance and authority to customer relations, which is reciprocated by the taxpayers and has contributed to the improvement of tax discipline.</p>
</abstract>

In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this paper, we investigate the impact of this feedback system on the effectiveness of tax collection over the regions of the Russian Federation for 2017‐2021. Using a unique dataset of feedback received and a bunch ofcontrol variables with instruments, we show that the spread offeedback channels resulted in a small but significant increase in tax proceedings. We provide behavioral interpretation for this result: the introduction of feedback systems signals taxpayers that the tax offices have started to pay attention to what people think about their service. This simple signal transforms the relationship between taxpayers and tax administration from that of surveillance and authority to customer relations, which is reciprocated by the taxpayers and has contributed to the improvement of tax discipline.

Feedback Monitoring Tools of the Russian Federal Tax Service

Higher School of Economics, International Laboratory for Experimental and Behavioural Economics

NISPAcee Journal of Public Administration and Policy

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

{"article-title":"Feedback Monitoring Tools of the Russian Federal Tax Service"}

In recent years, the Russian Federal Tax Service has increasingly focused on processing taxpayer feedback through various communication channels. In this...

Feedback Monitoring Tools of the Russian Federal Tax Service

Online veröffentlicht: 11. Juni 2023

Seitenbereich: 167 - 180

DOI: https://doi.org/10.2478/nispa-2023-0007

Schlüsselwörter
digital public administration, feedback, government digital platforms, tax revenues

© 2023 Evita Titkova et al., published by Sciendo

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

Feedback Monitoring Tools of the Russian Federal Tax Service

Online veröffentlicht: 11. Juni 2023

Seitenbereich: 167 - 180

DOI: https://doi.org/10.2478/nispa-2023-0007

Schlüsselwörterdigital public administration, feedback, government digital platforms, tax revenues

© 2023 Evita Titkova et al., published by Sciendo

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

Schlüsselwörter
digital public administration, feedback, government digital platforms, tax revenues