Follow up na članek 50 odtenkov sive ekonomije. Slovaška uporablja podoben princip za preganjanje sive ekonomije, in sicer vsakdo, ki plača račun z DDV, sodeluje v nacionalni loteriji (glavna nagrada 10,000 evrov vsaka dva tedna, vsak mesec pa avto). Gre za mehanizem, s katerim Slovaška nagrajuje tiste, ki spoštujejo zakon, namesto da bi kaznovala tiste, ki ga kršijo. Gre za akcijo (po vzoru Tajvana in Malte) v smeri spreminjanja navad ljudi.

Yet it’s a bold move to focus on rewarding those who follow the law rather than punishing those who break it. The plan, unveiled by Slovakia’s Finance Ministry last week, makes all receipts showing that customers paid VAT eligible for conversion into free lottery tickets. The goal is to urge shoppers to request receipts at every point-of-sale, thus ensuring retailers issue more receipts and boosting VAT revenues by properly recording cash transactions.

In the long term, it is hoped the lottery will alter habits by making the request for and issuing of receipts a behavioral norm. Ideally, the government will eventually be able to do away with the lottery.

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But it’s the long term that Kažimír has his eye on. The main thrust of a tax lottery policy is “changing people’s preferences through the process,” said Marco Fabbri, an economist from the University of Bologna who studies such phenomenon worldwide. Indeed, Slovakia is not the first place to try a plan like this — Malta has its own tax lottery plan, and Georgia attempted one before scrapping it. They are more common in East Asia, where Taiwan has used an equivalent of a VAT lottery since 1951. While admittedly under markedly different conditions, tax revenues there jumped 76 percent during the lottery’s first year.

“It is about exploiting behavioral irregularities to change the norm,” Fabbri said. “It creates the conditions where it is okay to ask for an invoice.”

The Slovak plan will see nationwide VAT lottery drawings every two weeks beginning on Sept. 30. The top prize is €10,000, with nine other prizes in declining €1,000 intervals also up for grabs. Receipts can be converted into tickets either by exchanging them at shops, or by entering invoice numbers via text message, smartphone app or on a website. The drawings are overseen by the existing state-owned lottery company, with the project costing a mere €180,000 in start-up costs, according to a ministry spokesman.

A second drawing, occurring once a month with one winner in each of the country’s eight regions, will give away new cars. Receipts from retailers automatically connected to the tax office — largely multinationals like IKEA or supermarket chain Tesco — are entered by default in this class of drawing.

Vir: Der Spiegel

Gre za nekoliko drugačen princip, kot ga predlaga Črt – da se vsakemu, ki zbira račune, nek znesek (npr. 20% vrednosti zbranih računov) šteje v olajšavo pri dohodnini.