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Title: Tax morale in times of economic depression: The case of Greece
Authors: Bitzenis, Aristidis
Vlachos, Vasileios A.
Type: Book chapter
Subjects: FRASCATI::Social sciences
FRASCATI::Social sciences
Keywords: economic depression
shadow economy
tax compliance
tax evasion
tax morale
Issue Date: 2018
Volume: 25
First Page: 173
Last Page: 199
Volume Title: Advances in Taxation
Part of Series: Advances in Taxation
Part of Series: Advances in Taxation
Abstract: A report of the International Labour Organization on undeclared work in Greece refers to failures of formal institutions which contribute to the asymmetry between state and civic morality. The particular asymmetry is explored through the context of tax morale, which is one of the major determinants of the shadow economy. Although several papers have been published on the Greek shadow economy, tax morale in Greece has not been adequately explored. This research aims to investigate the effect of the economic downturn on the factors determining the level of tax morale through primary data from a European Union-funded research project on the Greek shadow economy. The findings provide policy orientations toward transferring activities from the shadow to the official economy, a goal which is part of Europe 2020 strategy.
ISBN: 978-1-78756-416-9
ISSN: 1058-7497
Other Identifiers: 10.1108/S1058-749720180000025008
Appears in Collections:Department of International and European Studies

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