Promoting Tax Compliance in Kosovo with Behavioral Insights

The Tax Administration of Kosovo (TAK) requested assistance from the World Bank and the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) to address the challenge of tax compliance using an evidence-based approach. To this end, the World Bank and GIZ applied behavioral insights to promote tax compliance among specific groups of taxpayers. Simple, behaviorally designed messages were effective in inducing tax declaration in Kosovo, and helped raise the tax declaration rate during certain periods. The project was carried out in two phases, one that ended in 2018 (culminating in the 2019 report linked below) and another in 2020.