Efficiency in the tax-auditing administration in Greece

Aggeliki Saranti, Theodore Pelagidis and Michael Mitsopoulos

International Journal of Decision Sciences, Risk and Management, 2017, vol. 7, issue 1/2, 123-142

Abstract: For the past few years, major breakthroughs have been achieved in the fight against tax evasion and tax fraud. SDOE has carried out audits on freelancers, companies and individuals, using data from the bank accounts of the audited persons or legal entities. The results of these audits are significant, both numerically and qualitatively. This paper analyses data and results from a field survey, measuring the contribution of human resources and their management towards the achievement of these results. The progress observed so far is also documented, and proposals to further improve the efficacy of tax audits are made along with a proposal to reform the tax system.

Keywords: tax efficiency; Greek economy; tax audit results; Greece. (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=84011 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijdsrm:v:7:y:2017:i:1/2:p:123-142

Access Statistics for this article

More articles in International Journal of Decision Sciences, Risk and Management from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().