Gamification of the tax payment process in Russia

The gamification of the tax payment process has so far been ignored by domestic researchers and is not properly implemented in the practice of the Russian tax authorities. The aim of the work is to develop options for gamification in the process of paying taxes and fees in the Russian Federation, based on a deep understanding of the process of paying taxes, the content of tax liabilities, and the basic principles of gamification. The article reveals the main points of the gamification of the tax payment process. The combination of behavioral and humanistic approaches to gamification and Herzberg's theory of two factors will allow achieving the greatest efficiency. External incentives (points, discounts) and punishments quickly form the habit of paying taxes on time, and intrinsic motivation through the awareness of benefits for society ensures long-term involvement and loyalty. This will allow the state, represented by the Federal Tax Service of Russia, to effectively solve its problems. A competent use of PBL (points, badges, leaderboards) creates an exciting and motivating environment for taxpayers, contributing to improving their discipline, on the one hand, and achieving the goals of the Federal Tax Service of Russia, on the other. A study of taxpayer players, taking into account the existing approaches to their typology, understanding of their external and internal motivations and the use of the Fogg model, allows implementing an effective system of interaction between participants in the taxation process, ensuring timely payment of taxes and increasing involvement. Comprehension of the specifics of the player-taxpayer path based on the approaches of foreign and domestic founders of the theory and practice of gamification creates a deeply motivating and culturally adapted system of gamification of tax payments, taking into account the interests and needs of various categories of taxpayers. In the article, a sketch is formed in large strokes for the future painstaking drawing of all the details and the creation of a holistic picture of the gamification of the process of paying taxes, and subsequently other tax phenomena. In the implementation of the gamification of tax payments, it is also necessary to correctly distribute game tools for different types of players, to create conditions for the growth of internal motivation, evolution by stages and tracks. Gamification as a constantly operating and developing process requires the work of a team that systematically develops and implements it in practice. In the future, on the basis of a deeper immersion in the problems of specific aspects of taxation and gamification, behavioral psychology and other branches of knowledge, it is possible to introduce game elements into other elements of the domestic tax system. The author declares no conflicts of interests.

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