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11-14 of 14 results

  • Report
  • 5th Jun 2020

Evaluating the Impact of a Small Taxpayer Guide on Tax Compliance

In our third trial with Superintendencia de Administración Tributaria (SAT), we evaluated the impact of SAT's ‘Small Taxpayer Guide’ on Small Taxpayer’s declarations over the six months after they registered with the tax authority. By providing taxpayers with the guide when they are registering with SAT, we hoped to leverage a…

  • Report
  • 4th Nov 2019

Testing the Optimal Frequency of Tax Amnesty Reminders in Guatemala

The aim of this project was to increase the declaration and payment of overdue taxes during a tax amnesty launched in May 2017. BIT and SAT tested the effectiveness of sending eligible taxpayers one, two or three letters with information on tax relief during the tax amnesty. The letters were…

  • Report
  • 4th Nov 2019

Evaluating the Impact of SMS Reminders on Tax Compliance

The aim of this project was to evaluate the impact of SMS reminders on monthly VAT declarations in Guatemala. The trial involved 107,756 taxpayers with recorded mobile phone numbers, including both small companies and individuals.Three versions of SMS were sent to taxpayers either before or after a monthly deadline. We…

  • Blog
  • 22nd Dec 2014

Results from BIT tax trial in Guatemala

Quizás recuerde haber leído una publicación en mayo que anunciaba el lanzamiento de nuestros primeros ensayos controlados aleatorios en América Latina, en asociación con el Banco Mundial. Ahora tenemos resultados. El ensayo probó cartas recordatorias rediseñadas para los contribuyentes guatemaltecos que no habían declarado su impuesto sobre la renta a…

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