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Spillovers of tax audits in Greek tourist destinations

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  • Eleftheriou, Konstantinos

Abstract

•We examine the tax audits-tax compliance relationship.•A Spatial Autoregressive (SAR) model is utilized.•Our analysis is conducted for 9 Greek regions over 7 sub-periods in 2012.•We find a positive spillover effect of current tax audits on tax evasion.•We find a negative spillover effect of past tax audits on tax evasion.

Suggested Citation

  • Eleftheriou, Konstantinos, 2019. "Spillovers of tax audits in Greek tourist destinations," Annals of Tourism Research, Elsevier, vol. 76(C), pages 334-337.
    • Handle: RePEc:eee:anture:v:76:y:2019:i:c:p:334-337
    DOI: 10.1016/j.annals.2018.10.002
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