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Evaluation of the Hungarian National Tax and Custom Office's 2023-24 Behavioural Insights Pilot Project

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  • Handlné Mérő, Rita
  • Svraka, András

    (Tax Policy and Research Unit, Ministry of Finance)

Abstract

The National Tax and Customs Administration of Hungary (NAV) has been using behavioral insights (BI) tools to promote taxpayer compliance since 2017. Between 2022 and 2024, the earlier pilots coordinated by the Ministry of Finance were replaced by independent, department-level initiatives aimed at building NAV's internal BI capacity. To this end, a joint project team was established in 2023, bringing together eleven departments of NAV's Central Directorate and the Tax Policy and Research Division of the Ministry of Finance. The team designed and implemented three behavioral pilot interventions, the effects of which were measured using randomized controlled trials (RCTs): the first targeted voluntary compliance with the tourism development contribution through reminder letters, the second sought to improve recruitment into NAV's Mentor Program, and the third aimed to enhance the accuracy of online invoice data reporting. Alongside the implementation of the projects, NAV analysts received methodological training, and work began on developing a practice-oriented handbook intended to provide professional guidance for the design and execution of future interventions.

Suggested Citation

  • Handlné Mérő, Rita & Svraka, András, 2025. "Evaluation of the Hungarian National Tax and Custom Office's 2023-24 Behavioural Insights Pilot Project," Taxation Policy Papers 4, Ministry of Finance, Department of Tax Policy and International Taxation.
    • Handle: RePEc:auo:moftpp:4
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