Pequenos empurrões, grandes resultados: os nudges no IPTU de Santana do Livramento

Abstract

This study analyzes how behavioral nudges contribute to the payment of IPTU in Santana do Livramento. Using a qualitative approach, through a case study, ten interviews were conducted with taxpayers who made timely payments of IPTU and/or participated in the Refis program, as well as with two managers from the Municipal Treasury Department. Among the identified nudge strategies are social networks, the city hall's website, and radio stations as the main communication channels. Additionally, discounts for one-time payments, which encourage prompt payment, and the Fiscal Recovery Program (REFIS), which may contribute to increased delinquency, were highlighted. The results indicate that nudges are effective in strengthening communication between the tax authorities and taxpayers. However, limitations were identified, such as the lack of continuous dissemination throughout the year and a need for more detailed information, highlighting the need for improvements in communication strategies. Additionally, the results show a preference among taxpayers for physical payments, indicating resistance to new technologies, especially among older individuals. Furthermore, in-person service is prioritized, making it important to better explore the city hall's digital platforms, such as WhatsApp, which is still minimally promoted. It was concluded that nudges can contribute to increased revenue collection, provided there is investment in accessible, clear, and continuous communication throughout the year.