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Title: Tax compliance of small enterprises in Greece
Authors: Vlachos, Vasileios A.
Bitzenis, Aristidis
Subjects: FRASCATI::Social sciences::Economics and Business::Economics
FRASCATI::Social sciences::Economics and Business::Business and Management
Keywords: SMEs
tax compliance
tax morale
Issue Date: 2016
Source: International Journal of Entrepreneurship and Small Business
Volume: 28
Issue: 2/3
First Page: 380
Last Page: 389
Abstract: The discussion about tax compliance and tax morale has been over stimulated after the eruption of the Greek crisis. In this paper, we use data from the Business Environment and Enterprise Performance Survey of the World Bank to explore the determinants of tax compliance of small enterprises in Greece. Our findings indicate that tax burden and corruption are the primary determinants of non-compliance behaviour in our sample. With regard to the problems faced and exaggerated due to the economic crisis, non-compliance of small enterprises in Greece cannot be evidently considered as a means to survival.
ISSN: 1476-1297
Other Identifiers: 10.1504/IJESB.2016.076646
Appears in Collections:Department of International and European Studies

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