Audits and Tax Offenders: Recent Evidence from Greece
22 Pages Posted: 11 Aug 2022
Date Written: February 1, 2013
Abstract
Using a novel dataset on summer 2012 tax inspections by the Hellenic Ministry of Finance in tourist and high economic activity areas in 13 regions in Greece we found that the intensification of tax audits can induce tax compliance. This finding is very important at the current juncture for Greece as it shows that improvement in tax administration and tax enforcement mechanisms can deter tax evasion, increase tax revenues and contribute to the on-going fiscal consolidation effort.
Keywords: taxation; audit; compliance
JEL Classification: H26, E26, K42
Suggested Citation: Suggested Citation
Tagkalakis, Athanasios, Audits and Tax Offenders: Recent Evidence from Greece (February 1, 2013). Bank of Greece Working Paper No. 152, Available at SSRN: https://ssrn.com/abstract=4182391 or http://dx.doi.org/10.2139/ssrn.4182391
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