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Enlisting Consumers in Tax Enforcement: A Policy Review

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  • Joana Naritomi
  • Tsogsag Nyamdavaa
  • Stephanie Campbell

Abstract

Over the past decade, governments worldwide have introduced incentive programs — often in the form of lottery prizes — to encourage consumers to help combat tax evasion. While similar programs date back to the 1950s, the rapid expansion of value-added tax (VAT) systems in developing countries, combined with the Information Technology revolution, has reshaped the tax enforcement policy toolbox, leading to a recent surge in enforcement policies through consumer incentives. This paper reviews the rationale behind these policies, documents variations in their design, and examines the conditions under which they can enhance compliance and raise revenue.

Suggested Citation

  • Joana Naritomi & Tsogsag Nyamdavaa & Stephanie Campbell, 2025. "Enlisting Consumers in Tax Enforcement: A Policy Review," National Tax Journal, University of Chicago Press, vol. 78(2), pages 487-512.
    • Handle: RePEc:ucp:nattax:doi:10.1086/735414
    DOI: 10.1086/735414
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