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Audits and tax offenders: Recent evidence from Greece

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  • Tagkalakis, Athanasios O.

Abstract

Using a novel dataset on 2012 tax inspections by the Hellenic Ministry of Finance in tourist and high economic activity areas in 13 regions in Greece we find significant evidence that the intensification of tax audits can induce tax compliance.

Suggested Citation

  • Tagkalakis, Athanasios O., 2013. "Audits and tax offenders: Recent evidence from Greece," Economics Letters, Elsevier, vol. 118(3), pages 519-522.
    • Handle: RePEc:eee:ecolet:v:118:y:2013:i:3:p:519-522
    DOI: 10.1016/j.econlet.2012.12.031
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    1. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
    2. 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.
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    5. 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.
    6. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
    7. Ms. Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 2010/071, International Monetary Fund.
    8. 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.
    9. Robert W. McGee (ed.), 2012. "The Ethics of Tax Evasion," Springer Books, Springer, number 978-1-4614-1287-8, January.
    10. Blundell, Richard & Bond, Stephen, 1998. "Initial conditions and moment restrictions in dynamic panel data models," Journal of Econometrics, Elsevier, vol. 87(1), pages 115-143, August.
    11. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
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    Citations

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    Cited by:

    1. 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.
    2. Stavros Degiannakis & Timotheos Angelidis & George Filis, 2013. "Oil price shocks and volatility do predict stock market regimes," Working Papers 170, Bank of Greece.
    3. 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.
    4. 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.
    5. Athanasios O. Tagkalakis, 2014. "Tax arrears and VAT revenue performance: Recent evidence from Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 1141-1155.
    6. Athanasios O. Tagkalakis, 2014. "The determinants of vat revenue efficiency: recent evidence from Greece," Working Papers 181, Bank of Greece.
    7. repec:ebl:ecbull:eb-14-00514 is not listed on IDEAS
    8. Athanasios O. Tagkalakis, 2013. "Assessing the variability of indirect tax elasticity in Greece," Economics Bulletin, AccessEcon, vol. 33(3), pages 2098-2109.
    9. 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.
    10. 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.
    11. Eleftheriou, Konstantinos, 2019. "Spillovers of tax audits in Greek tourist destinations," Annals of Tourism Research, Elsevier, vol. 76(C), pages 334-337.
    12. João Tovar Jalles & Bryn Battersby & Rachel Lee, 2024. "Effectiveness of Fiscal Announcements: Early Evidence from COVID-19," Open Economies Review, Springer, vol. 35(3), pages 623-658, July.
    13. 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.

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    Keywords

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    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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