Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement through audits, fines and penalties alone may no longer be optimal. The idea of a VAT lottery is to incentivise consumers to ask for a receipt when paying for goods or services, which serves as a lottery ticket that gives the consumer an opportunity to win a prize.

The decline in tax compliance globally poses a threat to revenue collection and, ultimately, to governments’ ability to meet their spending commitments. Other countries, but particularly South Africa, may benefit from implementing a VAT lottery to assist in improved VAT collection. This study aims to analyse VAT lotteries that have been implemented across the world – particularly in the European Union (EU) member countries – through a systematised review in order to determine whether such a lottery could improve taxpayer compliance in South Africa.

Of the six EU member countries analysed in detail, four showed a decrease in the VAT gap in the years following the VAT lottery implementation. VAT gap data post-implementation was not available for two of the countries. Positive results include an increase in the number of vendors reported for refusing to issue invoices, a reduction in the number of non-validated receipts, and increased VAT collection. The finance ministers of two countries, and the Ministry of Finance of another, publicly declared the VAT lotteries successful.

近年来，一些国家引入了以收据为基础的税收彩票（增值税彩票），以改善税收合规性。这承认，仅通过审计，罚款和罚款来执行税收合规的传统方法可能不再是最佳方法。增值税彩票的想法是激励消费者在购买商品或服务时要求收据，这是一种彩票，使消费者有机会中奖。

全球税收合规性下降对收入征收构成威胁，并最终威胁到政府履行其支出承诺的能力。其他国家（尤其是南非）可能会从实施增值税彩票中受益，以帮助改善增值税的征收。这项研究旨在通过系统化的分析来分析世界各地（尤其是在欧盟（EU）成员国中）实施的增值税彩票，以确定这种彩票是否可以改善南非的纳税人合规性。

在详细分析的六个欧盟成员国中，有四个国家在实施增值税彩票后的几年中，增值税缺口有所减少。尚无两个国家/地区实施后的增值税差额数据。积极的结果包括，因拒绝开具发票而报告的供应商数量增加，未确认的收据数量减少以及增值税征收增加。两国的财政部长和另一个国家的财政部公开宣布增值税彩票成功。