Η συμβολή του ψηφιακού μετασχηματισμού στη διενέργεια φορολογικών ελέγχων

Δούμας, Παναγιώτης

The contribution of digital transformation to tax audits

Master Thesis

Author

Δούμας, Παναγιώτης

Date

2025-05

Abstract

This study focuses on the role of e-government in tax administration and compliance, highlighting the significance of digital transformation in modern tax audits. Particular emphasis is given to the case of Greece, where in recent years, digital solutions have been adopted to manage tax processes through the Independent Authority for Public Revenue (IAPR). The study analyzes how e-government enhances communication between taxpayers and tax authorities while reducing tax evasion. The paper examines the concepts of tax evasion and tax avoidance, distinguishing between them and exploring how digital technologies help in addressing these issues. It also highlights the importance of information systems and risk analysis in implementing targeted tax audits, increasing the efficiency of tax enforcement. Special attention is given to the structure and function of Greece’s tax audit services, including the Large Business Audit Center (KE.ME.EP.) and the High Wealth Individual Audit Center (KE.FO.ME.P.), and how they utilize digital tools for data analysis, cross-checking, and combating tax fraud. The study includes international practices from countries such as Slovakia, Indonesia, the Czech Republic, and Romania, analyzing how each country has implemented technological solutions to enhance tax compliance. Examples include the use of electronic invoicing, automated audits, and digital taxpayer services, as well as the challenges tax administrations face. Αn empirical research component is also included, conducted through a questionnaire addressed to tax auditors of the IAPR in the Attica region. The results reveal a generally positive perception of digital tools, with most respondents acknowledging their contribution to reducing case processing time, increasing audit volumes, and enhancing the detection of tax violations. Tools such as myDATA and Appodixi are considered particularly effective, while access to banking data is seen as a critical factor in improving audit quality. Nevertheless, the research also highlighted areas needing improvement, such as upgrading technical equipment and strengthening the training of auditors. The findings suggest that while digital transformation has already improved tax compliance, its full potential will only be realized through targeted investments in infrastructure, human resources, and technical expertise. The study concludes that e-government is a powerful tool for improving tax administration, increasing tax compliance, and combating tax evasion. However, its successful implementation requires strategic planning, proper training of stakeholders, and continuous improvement of digital infrastructure.

Postgraduate Studies Programme

Εφαρμοσμένη Δημόσια Οικονομική και Πολιτική

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/17789

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα