Results
Browse through your search results here.
Filter by :
- 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…
Also available in: English