Tax compliance among small and medium enterprises in Armenia remained persistently low, and traditional enforcement was failing to shift either taxpayer behavior or public perceptions of the tax system.

We worked with the State Revenue Committee to design five different behaviorally-informed email notifications, then randomized them across 28,503 SMEs eligible for the turnover tax. The experiment measured the impact on declared turnover and actual tax payments, and helped the authority rethink how it communicates with taxpayers.

• Five distinct behavioral message variants tested at national scale
• Direct collaboration with the State Revenue Committee on a live tax channel
• A measurement design that captured both declarations and payments

Evidence on which messages move tax behavior (and which don’t), and a stronger foundation for the State Revenue Committee to build a citizen-centered dialogue on tax.