{"id":4771,"date":"2026-04-15T08:06:54","date_gmt":"2026-04-15T06:06:54","guid":{"rendered":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/assertive-communication-in-tax-enforcement-experimental-evidence-from-slovakia\/"},"modified":"2026-04-15T08:06:54","modified_gmt":"2026-04-15T06:06:54","slug":"assertive-communication-in-tax-enforcement-experimental-evidence-from-slovakia","status":"publish","type":"post","link":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/assertive-communication-in-tax-enforcement-experimental-evidence-from-slovakia\/?lang=en","title":{"rendered":"Assertive communication in tax enforcement: experimental evidence from Slovakia"},"content":{"rendered":"<p>Paul\u00edna Jalak\u0161ov\u00e1, Richard Priesol, Institute of Financial Policy, Slovak Republic<br \/>\nBerenika Tu\u017eilov\u00e1, Institute of Financial Policy, Slovak Republic; Faculty of Economics Prague University of Economics and Business, Czech Republic<br \/>\nPetra Moj\u017eisov\u00e1, Financial Administration of the Slovak Republic<\/p>\n<p><!--more--><\/p>\n<p>Type of article: scientific article<br \/>\nPages: 3 \u2013 14  <\/p>\n<h5>Abstract<\/h5>\n<p>This paper studies whether notification letters from the Slovak Tax Administration reduce duplicate claims for the child tax credit, which arise when taxpayers double-claim through employers and tax returns or when two taxpayers claim for the same child. A two-round field experiment tested the effectiveness of the letters. In round one, a baseline letter increased error correction rates by 36-37 percentage points compared to no letter. In round two, more assertive wording performed best, raising compliance by 11-15 percentage points relative to the baseline letter. The findings suggest that simple communication changes can substantially improve tax compliance and are a scalable tool for public institutions.<\/p>\n<div>\n<p><span style=\"line-height: 2.1em; padding-left: 0px; color: #1e4e9d;\">Issue for download<\/span><br \/>\n<a class=\"download-pdf\" onclick=\"window.open('https:\/\/ssad.statistics.sk\/SSaD\/?dl_id=488','new','');return false\"  href=\"https:\/\/ssad.statistics.sk\/SSaD\/?dl_id=488\"><i class=\"far fa-file-pdf\"><\/i> PDF<\/a><span class='download-text'> (1,4 MB, 11 downloads)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Paul\u00edna Jalak\u0161ov\u00e1, Richard Priesol, Institute of Financial Policy, Slovak Republic Berenika Tu\u017eilov\u00e1, Institute of Financial Policy, Slovak Republic; Faculty of Economics Prague University of Economics and Business, Czech Republic Petra Moj\u017eisov\u00e1, Financial Administration of the Slovak Republic<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[2102],"tags":[2132,2131,2133,2138,2137,2134,2135,2136],"class_list":["post-4771","post","type-post","status-publish","format-standard","hentry","category-2-2026-scientific-articles","tag-author-berenika-tuzilova","tag-author-paulina-jalaksova","tag-author-petra-mojzisova","tag-effective-communication","tag-field-experiment","tag-child-tax-credit","tag-tax-benefits","tag-tax-compliance"],"_links":{"self":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts\/4771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/comments?post=4771"}],"version-history":[{"count":0,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/posts\/4771\/revisions"}],"wp:attachment":[{"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/media?parent=4771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/categories?post=4771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ssad.statistics.sk\/SSaD\/index.php\/wp-json\/wp\/v2\/tags?post=4771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}