Audits and tax offenders: recent evidence from Greece
AbstractUsing 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.
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Bibliographic InfoPaper provided by Bank of Greece in its series Working Papers with number 152.
Date of creation: Feb 2013
Date of revision:
taxation; audit; compliance.;
Other versions of this item:
- Tagkalakis, Athanasios O., 2013. "Audits and tax offenders: Recent evidence from Greece," Economics Letters, Elsevier, vol. 118(3), pages 519-522.
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- 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
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-10-02 (Accounting & Auditing)
- NEP-ALL-2013-10-02 (All new papers)
- NEP-IUE-2013-10-02 (Informal & Underground Economics)
- NEP-PBE-2013-10-02 (Public Economics)
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