Enlisting consumers in tax enforcement a policy review Joana Naritomi, Tsogsag Nyamdavaa, and Stephanie Campbell
By: Naritomi, Joana
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Contributor(s): Nyamdavaa, Tsogsag | Campbell, Stephanie.
Material type: 
ArticleSubject(s): CUMPLIMIENTO FISCAL | IMPUESTO SOBRE EL VALOR AÑADIDO | EVASION FISCAL | CONSUMIDORES | LOTERIA | ESTADOS UNIDOS
In:
National Tax Journal v.78, n.2, June 2025, p. 487-512Summary: 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.
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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.
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