National Revenue Authority (Central America) – Behaviourally Informed Compliance

Challenge

Non-filing and late payment created persistent revenue leakage; leadership sought low-cost, scalable interventions without legislative change.

Approach

We co-designed randomized trials on taxpayer communications, testing social norms, salience, and hassle-factor reductions in official notices and digital prompts. We simplified language, clarified actions, and removed friction in the payment journey.

Outcome

Treatment arms outperformed controls on filing and payment rates, delivering material, cost-effective gains at scale. Insights informed a nationwide rollout and a new playbook for compliance communications.

Capabilities applied

Behavioural Insights; Experimentation and RCTs; Choice Architecture; Policy Implementation.

Team

  • Dr. Umar Taj
  • Aarij S. Wasti