Please use this identifier to cite or link to this item: https://ruomo.lib.uom.gr/handle/7000/855
Title: Tax compliance during fiscal depression periods: the case of Greece
Authors: Lois, Petros
Drogalas, George
Karagiorgos, Alkiviadis
Chlorou, Aikaterini
Type: Article
Subjects: FRASCATI::Social sciences::Economics and Business::Accounting
Keywords: Tax evasion
Tax compliance
Tax administration
Tax morality
Tax system
Issue Date: 7-Oct-2019
Source: EuroMed Journal of Business
Volume: 14
Issue: 3
First Page: 274
Last Page: 291
Abstract: Purpose Governments count on tax revenues in order to finance their fiscal and social activities. The purpose of this paper is to analyse the citizens’ conception of tax compliance and examine the factors affecting tax behaviour. Design/methodology/approach This survey was conducted through a stratified sample and questionnaires consisted of closed-ended questions. A linear regression and a series of reliability tests including an analysis of variance were conducted with IBM Statistical Package for Social Sciences. Findings The majority of the respondents demonstrate a positive perspective towards tax compliance and tax administration employees that inspire it. However, while the fairness of the tax system is evident, findings indicate a deeper issue of social and behavioural influences, including the characteristics of tax administrative employees and tax morality. Research limitations/implications The findings are subject to over- or sub-representation, since the sample derived from groups whose occupations feature strong tax compliance. The study was conducted in Greece, and it is possible that the results can be generalised to developing countries with similar economic environments and fiscal circumstances. Practical implications Non-economic factors affect tax behaviour and the formation of modern tax strategies. This survey enables governments to improve tax compliance rates and increase tax revenues. Fiscal depression tends to decrease state revenues. Tax compliance factors should be taken into account through tax decision-making processes and ensure efficient tax collection. Originality/value This paper furthers the existent literature and deepens in non-economic factors of morality, revealing tax behaviours instigated by reasons beyond tax unfairness.
URI: https://doi.org/10.1108/EMJB-02-2019-0028
https://ruomo.lib.uom.gr/handle/7000/855
ISSN: 1450-2194
Other Identifiers: 10.1108/EMJB-02-2019-0028
Appears in Collections:Department of Business Administration

Files in This Item:
File Description SizeFormat 
Β.2.pdf338,55 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.