Title: Efficiency in the tax-auditing administration in Greece
Authors: Aggeliki Saranti; Theodore Pelagidis; Michael Mitsopoulos
Ministry of Finance, 21 Anaxagora St., Gerakas 153-44, Athens, Greece
Department of Maritime Studies, School of Maritime and Industrial Studies, University of Piraeus, 21 Lambraki Ave., GR-Piraeus, Greece
SEV Hellenic Federation of Enterprises, Research and Analysis Unit Hellenic Federation of Enterprises, 1, Paschalias St., Psychico 154-52, Attica, Greece
Abstract: For the past few years, major breakthroughs have been achieved in the fight against tax evasion and tax fraud. SDOE has carried out audits on freelancers, companies and individuals, using data from the bank accounts of the audited persons or legal entities. The results of these audits are significant, both numerically and qualitatively. This paper analyses data and results from a field survey, measuring the contribution of human resources and their management towards the achievement of these results. The progress observed so far is also documented, and proposals to further improve the efficacy of tax audits are made along with a proposal to reform the tax system.
Keywords: tax efficiency; Greek economy; tax audit results; Greece.
Int. J. of Decision Sciences, Risk and Management, 2017 Vol.7, No.1/2, pp.123 - 142
Submission date: 17 May 2016
Date of acceptance: 21 Jan 2017
Available online: 27 Apr 2017