世界银行：2025年税收合规的行为洞察：改善纳税人和税务官员信念、态度和行为的全屋方法报告（英文版）

The objective of this note is to summarize the role of behavioral science in tax compliance and tax administration, elaborating on a previous note outlining the World Bank’s past work in this area (Dalton et al., 2021). This note will provide an overview of a behaviorally informed approach to tax compliance and highlight how behavioral insights can be useful for diagnosing and confronting tax compliance challenges (section II), provide thoughts on a way forward for integrating behavioral insi