What if being a top tax payer could get you diplomatic type privileges and roads named after you? That's what the Economic Survey for financial year 2018-19 suggests in order to push tax compliance.According to the Economic Survey, it suggests, "As people often indulge in conspicuous consumption to convey their social status , top 10 highest tax payers within a district can be highlighted and accorded due recognition.”1. This may take the form of expedited boarding privileges at airports, fast-lane privileges on roads and toll booths, special “diplomatic” type lanes at immigration counters, etc.”2. Further, the Survey suggests, the highest taxpayers over a decade could be recognised by naming important buildings, monuments, roads, trains, initiatives, schools and universities, hospitals and airports in their name.3. The idea is to create exclusive membership of “clubs” that exude not only social status but also honour. “Such steps can also help propagate the social norm that “paying taxes honestly is honourable,” suggests the Survey.In fact, according to earlier news reports, the government has been looking at starting an incentive programme to reward and recognise honest taxpayers to encourage a culture of compliance. A committee was set up last year under the Central Board of Direct Taxes (CBDT) to draw up the scheme.The committee was required to look at reward programmes instituted in various countries and draw from the best practices. It was reported that the selection of people may not be based on the amount of tax paid but on criteria such as regularity in filing of returns, not being penalised or prosecuted and not having been subjected to searches or surveys.Here’s how the applications of the behavioural principles can enhance tax compliance says the survey.Automatic deduction of tax and directing all or portion of refunds into savings accounts can be used to encourage savings, including retirement savings.Sending messages to individuals suggesting that not declaring taxes is a deliberate and intentional choice on their part can help them overcome status quo bias and improve compliance.Filing of tax forms even for zero payment of tax. Removing barriers to filing taxes- procrastination, hassle of filling forms, or failing to understand the terms- can improve compliance.Automated tax collection can make individuals pay less attention to tax collected (Salience effects).Providing information about peer behaviour can make taxpayers adjust their reported income. Messages in the form of moral appeals to taxpayers regarding payment of taxes may have limited effects. Tax amnesties might reduce tax compliance if taxpayers perceive amnesties as unfair. Amnesties can decrease the government’s credibility and the taxpayers’ intrinsic motivation to comply by setting the incorrect social norm.Public shaming of individuals who don’t pay taxes can reduce non-compliance if they are reintegrated immediately. However, persistent public shaming can be detrimental for compliance because of stigmatisation effects. If cheaters feel that the probability of their detection has increased, voluntary disclosure programs for tax payments can increase tax evasion incidence as these programs may offer the possibility to avoid strict punishments.Repeatedly sending fairness driven and normative messages added to standard reminder letters that referred to the facts that (a) most people in your local community pay their taxes on time and (b) the person concerned was in the very small minority who had not yet done so can help reduce late tax payments.Tax withholding followed by refunds at the time of tax filing may increase tax compliance and total taxes paid. Taxpayers are more concerned about tax deduction claims when they owe additional tax (loss) at the time of filing than when they expect a refund (gain). Framing tax cuts: tax cuts presented as a bonus (gain) are more likely to be spent than tax cuts presented as a rebate (loss).Reminding tax payers that public goods can only be provided in return for tax compliance (reciprocity appeal) can boost tax morale.Earlier, the government has launched several measures to root out black money, including stringent legislation, comprehensive amendments to the benami law and a major crackdown against tax evaders under Operation Clean Money