Audits and tax offenders: Recent evidence from Greece

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.

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Year of publication:	2013
Authors:	Tagkalakis, Athanasios O.
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 118.2013, 3, p. 519-522
Publisher:	Elsevier
Subject:	Taxation \| Audit \| Compliance

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Type of publication:	Article
Classification:	H26 - Tax Evasion ; E26 - Informal Economy; Underground Economy ; K42 - Illegal Behavior and the Enforcement of Law
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010688081