Please use this identifier to cite or link to this item:
https://ruomo.lib.uom.gr/handle/7000/211
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. |
URI: | https://doi.org/10.1016/j.dss.2011.12.006 https://ruomo.lib.uom.gr/handle/7000/211 |
ISSN: | 01679236 |
Other Identifiers: | 10.1016/j.dss.2011.12.006 |
Appears in Collections: | Department of Applied Informatics |
Files in This Item:
File | Description | Size | Format | |
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Goumagias_et_al2013.pdf | 559,4 kB | Adobe PDF | View/Open |
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