Spillovers of tax audits in Greek tourist destinations

Konstantinos Eleftheriou

Annals of Tourism Research, 2019, vol. 76, issue C, 334-337

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.

Keywords: Greece; Spillover effects; Tax audits; Tax evasion; Tourist destinations (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eee:anture:v:76:y:2019:i:c:p:334-337

DOI: 10.1016/j.annals.2018.10.002

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