Please use this identifier to cite or link to this item:
https://ruomo.lib.uom.gr/handle/7000/560
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 Greece |
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. |
URI: | https://doi.org/10.1504/IJESB.2016.076646 https://ruomo.lib.uom.gr/handle/7000/560 |
ISSN: | 1476-1297 1741-8054 |
Other Identifiers: | 10.1504/IJESB.2016.076646 |
Appears in Collections: | Department of International and European Studies |
Files in This Item:
File | Description | Size | Format | |
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Author's revised post-review version of submission (postprint).pdf | Final draft post-refereeing | 277,41 kB | Adobe PDF | View/Open |
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