Audits and tax offenders: recent evidence from Greece
Athanasios Tagkalakis
No 152, Working Papers from Bank of Greece
Abstract:
Using 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.
Keywords: taxation; audit; compliance. (search for similar items in EconPapers)
JEL-codes: E26 H26 K42 (search for similar items in EconPapers)
Pages: 22
Date: 2013-02
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pbe
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Citations: View citations in EconPapers (14)
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Journal Article: Audits and tax offenders: Recent evidence from Greece (2013) 
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