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Corruption and Tax Compliance of Greek SMEs

In: Economy, Finance and Business in Southeastern and Central Europe

Author

Listed:
  • Vasileios Vlachos

    (University of Macedonia)

  • Aristidis Bitzenis

    (University of Macedonia)

Abstract

The literature on the determinants and impact of the Greek shadow economy, and moreover, of the latter’s interaction with corruption, has greatly expanded since the beginning of the current economic crisis. We look upon a less discussed theme on this subject, which concerns the factors that shape the tax compliance decisions of Greek SMEs. Based on data from the World Bank, we build upon earlier approaches to the subject and control for the role of corruption in tax compliance decisions via conditional logistic regression.

Suggested Citation

  • Vasileios Vlachos & Aristidis Bitzenis, 2018. "Corruption and Tax Compliance of Greek SMEs," Springer Proceedings in Business and Economics, in: Anastasios Karasavvoglou & Srećko Goić & Persefoni Polychronidou & Pavlos Delias (ed.), Economy, Finance and Business in Southeastern and Central Europe, pages 413-418, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-70377-0_28
    DOI: 10.1007/978-3-319-70377-0_28
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    Cited by:

    1. Honoré S. Houngbédji & Nassibou Bassongui, 2023. "Monetary Policy and Governance, Commodity Price Volatility and Tax Revenues in Sub-Saharan Africa," Public Finance Review, , vol. 51(6), pages 838-863, November.
    2. Chei Bukari & Emm anuel Atta Anaman, 2021. "Corruption and firm innovation: a grease or sand in the wheels of commerce? Evidence from lower-middle and upper-middle income economies," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 267-302, June.

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