Audits and tax offenders: recent evidence from Greece
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- Tagkalakis, Athanasios O., 2013. "Audits and tax offenders: Recent evidence from Greece," Economics Letters, Elsevier, vol. 118(3), pages 519-522.
References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- 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.
- Stavros Degiannakis & Timotheos Angelidis & George Filis, 2013. "Oil price shocks and volatility do predict stock market regimes," Working Papers 170, Bank of Greece.
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- Athanasios O. Tagkalakis, 2014. "Assessing the variability of indirect tax elasticity in Greece," Working Papers 171, Bank of Greece.
- Athanasios O. Tagkalakis, 2014. "The determinants of vat revenue efficiency: recent evidence from Greece," Working Papers 181, Bank of Greece.
- Athanasios O. Tagkalakis, 2014. "Tax arrears and VAT revenue performance: Recent evidence from Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 1141-1155.
- 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.
- repec:ebl:ecbull:eb-14-00514 is not listed on IDEAS
More about this item
Keywordstaxation; audit; compliance.;
- 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
NEP fieldsThis 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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