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Title: A decision support model for tax revenue collection in Greece
Authors: Goumagias, Nikolaos D.
Hristu-Varsakelis, Dimitrios
Saraidaris, Anastasios
Type: Article
Subjects: FRASCATI::Engineering and technology::Electrical engineering, Electronic engineering, Information engineering
Issue Date: 2012
Source: Decision Support Systems
Volume: 53
Issue: 1
First Page: 76
Last Page: 96
Abstract: In the midst of the financial crisis currently unfolding in Greece, tax revenue collection is considered a top priority. This work describes a dynamic, Markov-based decision support model, aimed at predicting the behavior of a risk-neutral enterprise in Greece, and at evaluating tax policies before they are implemented. We use our model to i) analyze the effectiveness of an alternative taxation option periodically offered by the Greek government, ii) show that in the current environment, a rational enterprise has no incentive to disclose its profits, and iii) identify “virtuous” combinations of parameters which lead to full disclosure of profits.
ISSN: 01679236
Other Identifiers: 10.1016/j.dss.2011.12.006
Appears in Collections:Department of Applied Informatics

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