Tax Lotteries and the Challenge To Improve VAT Compliance from Bottom to Top

In this article, the author analyses the use of receipt-based tax lotteries as a technique to increase VAT compliance by incentivizing consumers to request receipts, and by fostering a change in consumers’ attitudes towards, specifically, a more tax-compliant society. Past and recent experiences with these schemes in EU Member States and other countries are accordingly reviewed, highlighting both their successes and any obstacles.