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

Authors:
Matus Sloboda at Comenius University Bratislava
Matus Sloboda
Monika Šmeringaiová at Comenius University Bratislava
Monika Šmeringaiová
Patrik Pavlovský at Comenius University Bratislava
Patrik Pavlovský
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Abstract

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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171
© 2023 Matúš Sloboda, Monika Šmeringaiová, Patrik Pavlovský. This is an open access article licensed under
the Creative Commons Attribution-onCommercial-NoDerivatives 4.0 License (https://creativecommons.org/licenses/
by-nc-nd/4.0/).
10.2478/nispa-2023-0018
Reducing Error Rate in Property Tax Declaration
Forms through Simplification and Highlighting
Instructions
Matúš Sloboda
1
, Monika Šmeringaiová
2
, Patrik Pavlovský
3
Abstract:
1
Comenius University, Bratislava, Slovak Republic.
2
Comenius University, Bratislava, Slovak Republic.
3
Comenius University, Bratislava, Slovak Republic.
2
172
1. Introduction
173
2. Administrative burden and ways to reduce learning costs
2
174
et al.
175
2
176
3. Study design and methodology
3.1 The case of property tax declaration in the Slovak
Republic
177
3.2 Developing a guidebook
–
–
–
–
2
178
3.3 Materials and procedures
179
Time
Group
Gender
(females)
mean age
Previous experience
with filling out a
property tax
declaration
Session_1
14/12/21
Treatment
(Guidebook)
50% (4)
20
0% (0)
Session_2
17/12/21
Control
(Instruction
s from MoF)
63.5% (7)
21
9% (1)
Session_3
20/12/21
Treatment
(Guidebook)
80% (8)
23
0% (0)
Session_4
21/12/21
Control
(Instruction
s from MoF)
50% (1)
20.5
0% (0)
Session_5
25/11/22
Treatment
(Guidebook)
100% (5)
23.4
0% (0)
Session_6
9/12/22
Control
(Instruction
s from MoF)
100% (2)
23.5
0% (0)
Session_7
19/12/22
Control
(Instruction
s from MoF)
80% (4)
22.2
20% (1)
2
180
43
Number of errors (numeric)
Treatment group (A – Guidebook, N=23)
Control group (B – MoF instructions, N=20)
Quasi-random self-selection for one of seven
experimental sessions
Time of the session (numeric)
Experienced in filling out the form prior to the
study session (dummy, 0 – no experience, 1 –
previous experience)
Age (numeric)
Gender (dummy, 0 – male, 1 - female)
4. Results
181
Gender
-
Female
Mean
age
(SD)
Previous
experience
with filling
out property
tax
declaration
Mean time
of
completion
(SD) in
minutes
Mean
score
(SD)
Mean
number
of errors
(SD)
Treatment
group (A –
Guidebook)
(N=23)
74%
(17)
22
(3.02)
0% (0)
63.6 (11.9)
54.7
(5.8)
9.6 (5.6)
Control group
(B – MoF
Instructions)
(N=20)
70%
(14)
21.65
(1.53)
10% (2)
61.0 (6.7)
43.3
(3.7)
20.7 (3.7)
2
182
183
Error rate
Predictors
Estimates
CI
p
(Intercept)
20.87
5.26 – 36.47
0.010
Treatment [guidebook]
-11.21
-14.03 – -8.38
<0.001
gender [male]
-4.31
-7.62 – -1.00
0.012
time
4.78
-4.43 – 13.99
0.300
experience [y]
1.94
-4.77 – 8.65
0.561
age
-0.18
-0.75 – 0.39
0.524
Observations
43
R2/R2 adjusted
0.689/0.647
Note: The outcome variable is the error rate in the
property tax form. The predictor is the dummy variable
treatment. The reference levels for treatment are the
control group (MoF instructions), for gender, female,
and for experience, no experience.
2
184
5. Discussion
185
6. Conclusion
2
186
187
Acknowledgment
References
2
188
189
(2022)
2
190
191
Appendix – Supplements
2
192
193
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