Reducing Error Rate in Property Tax Declaration Forms through Simplification and Highlighting Instructions

The paper is mixed-method research on reducing administrative burden and, more specifically, the learning costs of filling out a property tax declaration form. It presents the development process of a guidebook, which simplified the instructions and experimentally tested the effectiveness of the gui...

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Veröffentlicht in:NISPAcee journal of public administration and policy 2023-12, Vol.16 (2), p.171-193
Hauptverfasser: Sloboda, Matúš, Šmeringaiová, Monika, Pavlovský, Patrik
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container_title NISPAcee journal of public administration and policy
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creator Sloboda, Matúš
Šmeringaiová, Monika
Pavlovský, Patrik
description The paper is mixed-method research on reducing administrative burden and, more specifically, the learning costs of filling out a property tax declaration form. It presents the development process of a guidebook, which simplified the instructions and experimentally tested the effectiveness of the guidebook in lowering the error rate. Young Slovak adults (N=43) were divided into two groups; the treatment group worked with the guidebook, and the control group used the official instructions the Ministry of Finance provided. The guidebook aimed to decrease learning costs using behavioural support (simplification, highlighting, examples, and the like). The results suggest that the guidebook helps significantly decrease the number of errors compared to the complex instructions the Ministry of Finance provided. However, while the guidebook is very effective in reducing errors in simple tasks, it may not be sufficient help for more complex tasks such as mathematical calculations. Therefore, simplified instructions must go hand-in-hand with interventions such as pre-populating of forms.
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source Worldwide Political Science Abstracts; Walter De Gruyter: Open Access Journals; EZB-FREE-00999 freely available EZB journals; Sciendo
subjects Adults
Complex tasks
Errors
Finance
guidebook
Guidebooks
laboratory experiment
Mixed methods research
property tax
Property taxes
salience
Simplification
Taxation
title Reducing Error Rate in Property Tax Declaration Forms through Simplification and Highlighting Instructions
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