Audits and tax offenders: Recent evidence from Greece

Athanasios Tagkalakis

Economics Letters, 2013, vol. 118, issue 3, 519-522

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.

Keywords: Taxation; Audit; Compliance (search for similar items in EconPapers)
JEL-codes: E26 H26 K42 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (14)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:118:y:2013:i:3:p:519-522

DOI: 10.1016/j.econlet.2012.12.031

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