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Title: The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms
Authors: Lois, Petros
Drogalas, George
Karagiorgos, Alkiviadis
Karasteriou, Eleni
Type: Article
Subjects: FRASCATI::Social sciences::Economics and Business::Accounting
FRASCATI::Social sciences::Economics and Business::Business and Management
Keywords: undeclared work
social security contribution evasion
contribution evasion
low insurance
tax morality
Issue Date: 27-Apr-2020
Publisher: inderscience
Source: International Journal of Managerial and Financial Accounting
Volume: 12
Issue: 1
First Page: 71
Last Page: 88
Abstract: The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a country's economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared work's different types. The research was conducted in the second biggest industrial and economic centre of Greece in public administration organisations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several important contributions, although of the most interesting results was the strong correlation between undeclared work and socio-political factors. Research findings contribute to the existing but limited literature, providing evidence for southern European countries and developing countries.
ISSN: 1753-6715
Other Identifiers: 10.1504/IJMFA.2020.107002
Appears in Collections:Department of Business Administration

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