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Audits and tax offenders: recent evidence from Greece

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  • Athanasios O. Tagkalakis

    (Bank of Greece)

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.

Suggested Citation

  • Athanasios O. Tagkalakis, 2013. "Audits and tax offenders: recent evidence from Greece," Working Papers 152, Bank of Greece.
    • Handle: RePEc:bog:wpaper:152
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    References listed on IDEAS

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    6. Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
    7. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    8. Robert W. McGee, 2012. "Age and the Ethics of Tax Evasion," Springer Books, in: Robert W. McGee (ed.), The Ethics of Tax Evasion, chapter 0, pages 441-449, Springer.
    9. Ms. Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 2010/071, International Monetary Fund.
    10. Robert W. McGee (ed.), 2012. "The Ethics of Tax Evasion," Springer Books, Springer, number 978-1-4614-1287-8, September.
    11. Robert W McGee, 2007. "Ethics and Tax Evasion in Asia," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 21-33, May.
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    Citations

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    Cited by:

    1. Athanasios O. Tagkalakis, 2013. "Assessing the variability of indirect tax elasticity in Greece," Economics Bulletin, AccessEcon, vol. 33(3), pages 2098-2109.
    2. Athanasios O. Tagkalakis, 2014. "The determinants of vat revenue efficiency: recent evidence from Greece," Working Papers 181, Bank of Greece.
    3. Lee,Hyung Chul, 2016. "Can electronic tax invoicing improve tax compliance ? a case study of the Republic of Korea's electronic tax invoicing for value-added tax," Policy Research Working Paper Series 7592, The World Bank.
    4. Eleftheriou, Konstantinos, 2019. "Spillovers of tax audits in Greek tourist destinations," Annals of Tourism Research, Elsevier, vol. 76(C), pages 334-337.
    5. Stavros Degiannakis & Timotheos Angelidis & George Filis, 2013. "Oil price shocks and volatility do predict stock market regimes," Working Papers 170, Bank of Greece.
    6. Sanjeev Gupta & João Tovar Jalles, 2022. "Can COVID-19 induce governments to implement tax reforms in developing countries?," Applied Economics, Taylor & Francis Journals, vol. 54(20), pages 2288-2301, April.
    7. repec:ebl:ecbull:eb-14-00514 is not listed on IDEAS
    8. Aristidis Bitzenis & Vasileios Vlachos & Friedrich Schneider, 2016. "An Exploration of the Greek Shadow Economy: Can Its Transfer into the Official Economy Provide Economic Relief Amid the Crisis?," Journal of Economic Issues, Taylor & Francis Journals, vol. 50(1), pages 165-196, January.
    9. Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
    10. Athanasios O. Tagkalakis, 2014. "The direct and indirect effects of audits on the tax revenue in Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 984-1001.
    11. Konstantinos Marinakos & Georgia Pistikou & Alkistis Papaioanou, 2023. "Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?," Bulletin of Applied Economics, Risk Market Journals, vol. 10(1), pages 69-79.
    12. Athanasios O. Tagkalakis, 2014. "Tax arrears and VAT revenue performance: Recent evidence from Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 1141-1155.

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    More about this item

    Keywords

    taxation; audit; compliance.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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