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Title: Corruption in tax administration
Alternative title / Subtitle: the entrepreneurs view point
Authors: Αντωνάκας, Νικόλαος Π.
Γκιόκας, Αντώνιος Ε.
Κωνσταντόπουλος, Νικόλαος
Antonakas, Nikolaos
Giokas, Antonios E.
Konstantopoulos, Nikolaos
Contributors: Γιαννακόπουλος, Γεώργιος Α. (συντ.)
Σακκάς, Δαμιανός Π. (συντ.)
Item type: Conference publication
Conference Item Type: Full Paper
Keywords: Greece;Corruption;Ελλάδα;Διαφθορά;Tax administration;Φορολογική διοίκηση;Strategic business;Στρατηγική των επιχειρήσεων;Public governance;Δημόσια διακυβέρνηση
Subjects: Administration
Διοίκηση και οργάνωση
Issue Date: 29-Apr-2015
Date of availability: 29-Apr-2015
Abstract: Corruption in tax Administration has a strong negative effect on the economic performance, mainly through its impact on tax revenue and fiscal deficit. It is to be acknowledged that business is often the source of corruption or, at the very least, a participant in the misuse of public authority for private gain, so it is important to take into account the view point of entrepreneurs. This paper reports the results of an empirical study of opinion in Greece. A survey of Greek Entrepreneurs was conducted to determine their view point in 5 relative issues. The results suggest that the party system that prevails is responsible for the corruption and that the majority of them is willing to bribe tax officials to overcome a fiscal problem.
Language: English
Citation: Antonakas, N.P., Giokas, A.E. and Konstantopoulos, N. (2011). Corruption in tax administration: the entrepreneurs view point. International Conference on Integrated Information (IC-ININFO 2011), Kos Island, Greece, 29 September - 3 Octomber 2011. pp. 318-321. Available from:
Conference: International Conference on Integrated Information (IC-ININFO 2011)
Access scheme: Publicly accessible
License: Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες
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