Παράγοντες επηρεασμού της φορολογικής συμμόρφωσης των ελληνικών επιχειρήσεων
Factors affecting the tax compliance of Greek enterprises
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Keywords
Φορολογική συμμόρφωση ; Ελληνικές επιχειρήσειςAbstract
This paper studies the tax compliance of companies in Greece. The survey was conducted in 2023, five years after the final exit from the IMF's economic surveillance of the country, and after the end of the COVID-19 pandemic, but with the energy crisis still present and significantly burdening the operation of firms. The survey was conducted among 98 small and large size companies based in Athens and in the province and examined their perception of the level of taxation and the responsiveness of taxes. Overall, this analysis provides a comprehensive overview of the multifaceted nature of tax compliance in Greece, offering insights into how perceptions, policies and social factors converge to influence compliance behaviors. The findings suggest that improving tax compliance requires a holistic approach that not only addresses technical and legislative aspects, but also considers the social, moral and educational dimensions of tax compliance.
Postgraduate Studies Programme
Εφαρμοσμένη Δημόσια Οικονομική και ΠολιτικήDepartment
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής ΕπιστήμηςNumber of pages
109Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα