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

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

Athanasios Tagkalakis (Contact Author)

Bank of Greece ( email )

21 E. Venizelos Avenue
GR 102 50 Athens
Greece

University of Patras

Patra
Greece

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