Corruption in tax Administration: Interviews with Experts

Corruption in tax administration is attracting much attention worldwide, because of its strong negative effect on the economic performance, particularly through the impact on tax revenue and fiscal deficit. However, corruption in Greece appears to be a powerful element in the operation of certain public services and tax administration is a very attractive area for corruption, since the incentives for the involvement of somebody are obvious. This paper surveys issues related to the causes, consequences, and possible corrective actions for the case of corruption in tax administration. A total of 12 interviews with experts were conducted in person in order to obtain information and explanations about this phenomenon. The experts were selected taking into account their long experience in such matters. The results indicate the root causes and the best corrective action, as well as the consequences of corruption in the Greek Financial Services. (C) 2013 The Authors. Published by Elsevier Ltd. Selection peer-review under responsibility of The 2nd International Conference on Integrated Information