Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

Ioannis Stamatopoulos, Stamatina Hadjidema and Konstantinos Eleftheriou

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics, including the firm’s size, its age, the sector in which it operates, its location and its legal form. The paper intends to raise awareness regarding the impact of tax compliance costs, especially for countries, such as Greece, that were significantly affected by the economic and financial crisis.

Keywords: corporate taxes; compliance costs; Greece (search for similar items in EconPapers)
JEL-codes: H25 M21 (search for similar items in EconPapers)
Date: 2016-12-21
New Economics Papers: this item is included in nep-eur, nep-iue, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:75736

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