Fostering voluntary compliance
Motives matter
Lennart Wittberg, Swedish Tax Agency
I trust
the
Swedish
tax agency
Jag har
förtroende
för Skatteverket
100%
90%
80%
3
12
8
23
70%
Don’t agree
Instämmer
ej
60%
50%
40%
83
Neither
Varken
eller
68
30%
Instämmer
Agree
20%
10%
0%
1
2006
Private individuals 2012
2
2
2012
No opnion
Ingen
uppfattning
The tax agency is successful in finding
hidden income
Businesses love the tax man
The tax agency has the strongest brand
Swedes love the tax agency even with the second
Högsta
ServiceScore
2012,
2013world,
och 2014
highest
tax burden
in the
how is that
”Skatteverket är den mest servicevänliga
possible? myndigheten
- i klass med de bästa privata företagen!”
“If possible, I would hide income from taxation”
I would
Neither
I would not
No opinion
4
Private individuals 2012
Strategic direction of the Swedish Tax Agency
• Vision
A society where everyone is willing to do their fair
share
• Contributions
–
–
–
–
We nurture the willingness to comply
We earn the trust of the taxpayers
We are working to ensure that all pay the right amount
We make it easier and smoother to comply
Active
Trustworthy
Helpful
Slippery slope model
Perceptions of power
• Coercive power
Compliance through intimidation
Reduces the willingness to comply
• Legitimate power
Compliance through fairness
Increases the willingness to comply
Impact on behaviour
Behaviour is influenced
through social norms
Behaviour is influenced
through intimidation
Supporting norms is the
purpose
Deterrence is the
purpose
Increases the willingness
to comply
Reduces the willingness
to comply
Legitimate enforcement
Builds trust
Coercive enforcement
Destroys trust
Voluntary
Coercion
High level of compliance
Ideal use of enforcement
Perceived risk of
detection
Enforcement
Behaviour
Social norms
9
Personal
norms
Why trust increases after an audit
Reasons
Number of answers
Correction errors
Correct and fair treatment
High level of competence
Good that audits are conducted
Good cooperation
Professional
Treated with respect and politeness
Good dialogue
0
10
20
30
40
50
60
70
80
90 100
Procedural justice
Procedure
The perception of the procedure decides the
perception of the outcome
Fairness, impartiality and respect are important
Outcome
We want to support honest behaviour
We will make sure that
others comply