Applying of Tools of Behavioral Economics in the Field of Taxation

Despite the fact that almost every economist, sociologist or civil servant has come across the concept of “behavioral economics” in his life, today there is no consensus on what place the behavioral economics occupies in modern science and practice, and the range of opinions and hypotheses varies from skeptical (behavioral economics is seen as a scattered collection of theories and hypotheses that have no practical value) to the most enthusiastic (the emergence of behavioral economics is a “revolution” that will forever change of economics). The behavioral economy did not pass by the public sector either, since one of the tasks of public administration is to direct the behavior of the population in the direction desired for achieving socio-economic goals. This is what causes the study of the application of the tools of behavioral economics in practice. This work examines the essence of behavioral economics and its tools that can be applied in the field of taxation in Russia - including elements of neuromarketing, nudge, and new paternalism. Cases of the successful use of behavioral economics tools in other countries are also considered, and based on them, Russian realities and theoretical principles of behavioral economics, recommendations are given on introducing such instruments into the practice of the Federal Tax Service of Russia and Russian taxation in general (including the work of government agencies in the context of the release of their COVID pandemic virus -19 and stimulating the domestic economy as a whole). Keywords: behavioral economics, Federal Tax Service, neuromarketing, nudge theory, new paternalism, COVID-19, pandemic, coronavirus.