Please use this identifier to cite or link to this item:
https://ruomo.lib.uom.gr/handle/7000/677
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 Greece 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. |
URI: | https://doi.org/10.1108/S1058-749720180000025008 https://ruomo.lib.uom.gr/handle/7000/677 |
ISBN: | 978-1-78756-416-9 978-1-78756-415-2 |
ISSN: | 1058-7497 |
Other Identifiers: | 10.1108/S1058-749720180000025008 |
Appears in Collections: | Department of International and European Studies |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
manuscript_Tax morale in times of crisis_the case of Greece.pdf | 768,51 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.