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Public Nudging als Instrument der Verhaltenssteuerung in der öffentlichen Verwaltung: Eine literaturgestützte SWOT-Analyse am Beispiel der Finanzverwa
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ISBN10: 3389207015
ISBN13: 9783389207017
Publisher: Grin Verlag
Pages: 22
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783389207017
Publisher: Grin Verlag
Pages: 22
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
Die Arbeit befasst sich mit Public Nudging als verhaltensökonomisch fundiertem Instrument der Verhaltenssteuerung in der Finanzverwaltung. Ziel ist es, auf Grundlage einer Literaturauswertung die Einsatzmöglichkeiten von Nudges im Besteuerungsverfahren zu untersuchen und deren Stärken, Schwächen, Chancen und Risiken systematisch herauszuarbeiten. Dabei wird Public Nudging zunächst theoretisch eingeordnet und von anderen Steuerungsformen abgegrenzt. Im Mittelpunkt steht eine literaturgestützte SWOT-Analyse, auf deren Grundlage die wesentlichen Bedingungen für eine erfolgreiche Implementierung unter organisatorischen, rechtlichen, ethischen und ressourcenbezogenen Gesichtspunkten untersucht werden. Besonderes Augenmerk gilt dabei den durch die Digitalisierung eröffneten Einsatzmöglichkeiten, etwa der Amtsveranlagung und der Ein-Klick-Abgabe in MeinELSTER+. Abschlie end werden konkrete Handlungsempfehlungen für den Einsatz von Nudging in der Finanzverwaltung abgeleitet.
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