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AUDITS AND TAX OFFENDERS: RECENT EVIDENCE FROM GREECE

 

  

Athanasios O. Tagkalakis

Bank of Greece

 

  

Abstract

Using a novel dataset on summer 2012 tax inspections by the Hellenic Ministry of Finance in tourist and high economic activity areas in 13 regions in Greece we found that the intensification of tax audits can induce tax compliance. This finding is very important at the current juncture for Greece as it shows that improvement in tax administration and tax enforcement mechanisms can deter tax evasion, increase tax revenues and contribute to the on-going fiscal consolidation effort.

 

JEL classification: H26, E26, K42.

Keywords: taxation; audit; compliance.

 

 

Acknowledgement: I would like to thank the Pierre-Daniel Sarte, as well as, Heather Gibson and Maria Kasselaki for the very useful comments and suggestions.  The views of the paper are my own and do not necessarily reflect those of the Bank of Greece. All remaining errors are mine.

 

Correspondence:

Bank of Greece,

21, El. Venizelos Ave.

10250 Athens, Greece

Tel.:0030-210-3202442

Fax: 0030-210-3232025

Email: atagkalakis@bankofgreece.gr


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