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Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

Author

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  • Stamatopoulos, Ioannis
  • Hadjidema, Stamatina
  • Eleftheriou, Konstantinos

Abstract

This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics, including the firm’s size, its age, the sector in which it operates, its location and its legal form. The paper intends to raise awareness regarding the impact of tax compliance costs, especially for countries, such as Greece, that were significantly affected by the economic and financial crisis.

Suggested Citation

  • Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece," MPRA Paper 75736, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:75736
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    File URL: https://mpra.ub.uni-muenchen.de/75736/1/MPRA_paper_75736.pdf
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    References listed on IDEAS

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    1. Marsha Blumenthal & Joel Slemrod, 1995. "The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 37-53, February.
    2. Godwin, Michael, 1978. "Compliance costs -- The cost of paying tax," Omega, Elsevier, vol. 6(5), pages 389-398.
    3. Laura Cavallo & Giuseppe Coco & Mario Martelli, 2009. "Evaluating administrative burdens through SCM: some indications from the Italian experience," SERIES 0023, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Apr 2009.
    4. Joel B. Slemrod & Marsha Blumenthal, 1996. "The Income Tax Compliance Cost of Big Business," Public Finance Review, , vol. 24(4), pages 411-438, October.
    5. Hudson, John & Godwin, Michael, 2000. "The compliance costs of collecting direct tax in the UK:: An analysis of PAYE and National Insurance," Journal of Public Economics, Elsevier, vol. 77(1), pages 29-44, July.
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    Cited by:

    1. Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).

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    More about this item

    Keywords

    corporate taxes; compliance costs; Greece;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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