IDEAS home Printed from https://ideas.repec.org/a/ids/ijesbu/v28y2016i2-3p380-389.html
   My bibliography  Save this article

Tax compliance of small enterprises in Greece

Author

Listed:
  • Vasileios A. Vlachos
  • Aristidis Bitzenis

Abstract

The discussion about tax compliance and tax morale has been over stimulated after the eruption of the Greek crisis. In this paper, we use data from the Business Environment and Enterprise Performance Survey of the World Bank to explore the determinants of tax compliance of small enterprises in Greece. Our findings indicate that tax burden and corruption are the primary determinants of non-compliance behaviour in our sample. With regard to the problems faced and exaggerated due to the economic crisis, non-compliance of small enterprises in Greece cannot be evidently considered as a means to survival.

Suggested Citation

  • Vasileios A. Vlachos & Aristidis Bitzenis, 2016. "Tax compliance of small enterprises in Greece," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 380-389.
    • Handle: RePEc:ids:ijesbu:v:28:y:2016:i:2/3:p:380-389
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=76646
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lahiri, Bidisha & Ali, Haider, 2022. "Inspections, informal payments and tax payments by firms," Finance Research Letters, Elsevier, vol. 46(PA).
    2. Shadrack Muthami Mwatu, 2022. "Institutions and export performance: firm level evidence from Kenya," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 69(4), pages 487-506, December.
    3. Ikenna Franklin EZE & Thobekani LOSE, 2023. "Consequences Of Failure And Challenges Of Small Business In South Africa: A Theoretical Review," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(3), pages 18-32, September.
    4. Theodoros Kounadeas, 2023. "The Effectiveness of Digital Payments in Tackling Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-21.
    5. Folorunsho Monsuru Ajide & James Temitope Dada & Johnson Kolawole Olowookere, 2022. "Shadow economy and foreign direct investment in Nigerian manufacturing industry," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 23(2), pages 156-180.
    6. Theodoros Kounadeas & Nikolaos Eriotis & Paraskevi Boufounou & Donta Sofia, 2022. "Analysis of the Factors Affecting Tax Evasion in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 140-158.
    7. Bitzenis, Aristidis & Vlachos, Vasileios, 2018. "Αδήλωτες Οικονομικές Δραστηριότητες Κατά Την Πολυδιάστατη Οικονομική Κρίση [Unregistered economic activities during the Greek multidimentional crisis]," MPRA Paper 119281, University Library of Munich, Germany.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijesbu:v:28:y:2016:i:2/3:p:380-389. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=74 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.