Audits and tax offenders: Recent evidence from Greece

被引：9

作者：

Tagkalakis, Athanasios O. ^{[1
]}

机构：

[1] Bank Greece, Econ Res Dept, Athens 10250, Greece

来源：

ECONOMICS LETTERS | 2013年 / 118卷 / 03期

关键词：

Taxation; Audit; Compliance;

D O I：

10.1016/j.econlet.2012.12.031

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Using a novel dataset on 2012 tax inspections by the Hellenic Ministry of Finance in tourist and high economic activity areas in 13 regions in Greece we find significant evidence that the intensification of tax audits can induce tax compliance. (C) 2013 Elsevier B.V. All rights reserved.

引用

页码：519 / 522

页数：4

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