Efficiency in the tax-auditing administration in Greece Online publication date: Tue, 02-May-2017
by Aggeliki Saranti; Theodore Pelagidis; Michael Mitsopoulos
International Journal of Decision Sciences, Risk and Management (IJDSRM), Vol. 7, No. 1/2, 2017
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.
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