Title: Efficiency in the tax-auditing administration in Greece

Authors: Aggeliki Saranti; Theodore Pelagidis; Michael Mitsopoulos

Addresses: 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.

DOI: 10.1504/IJDSRM.2017.084011

International Journal of Decision Sciences, Risk and Management, 2017 Vol.7 No.1/2, pp.123 - 142

Received: 19 May 2016
Accepted: 21 Jan 2017

Published online: 27 Apr 2017 *

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