Corruption and Tax Compliance of Greek SMEs
Vasileios Vlachos and
Aristidis Bitzenis
A chapter in Economy, Finance and Business in Southeastern and Central Europe, 2018, pp 413-418 from Springer
Abstract:
Abstract The literature on the determinants and impact of the Greek shadow economy, and moreover, of the latter’s interaction with corruption, has greatly expanded since the beginning of the current economic crisis. We look upon a less discussed theme on this subject, which concerns the factors that shape the tax compliance decisions of Greek SMEs. Based on data from the World Bank, we build upon earlier approaches to the subject and control for the role of corruption in tax compliance decisions via conditional logistic regression.
Keywords: Bribing; Corruption; Greece; SMEs; Tax compliance (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (2)
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
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:spr:prbchp:978-3-319-70377-0_28
Ordering information: This item can be ordered from
http://www.springer.com/9783319703770
DOI: 10.1007/978-3-319-70377-0_28
Access Statistics for this chapter
More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().