Title: eTHOS: a web-based tax morale system

Authors: Konstantinos Fotiadis; Chairi Kiourt; Prodromos Chatzoglοu

Addresses: Democritus University of Thrace, Department of Production and Management Engineering, Xanthi, GR-67100, Greece ' Athena-Research and Innovation Center in Information, Communication and Knowledge Technologies, Xanthi, GR-67100, Greece ' Democritus University of Thrace, Department of Production and Management Engineering, Xanthi, GR-67100, Greece

Abstract: In this paper, an innovative web-based cross-platform information system, named eTHOS, is introduced allowing citizens to either report various complaints, in real-time, about tax evasion incidents, or to highlight good tax behavior practices. This is achieved through the creation of interactive maps that highlight geospatial financial factors for the general public. The main purpose of the system is to capture specific information which will be used in order to understand the various tax morale approaches that lead citizens to file a report (complaint or suggestions for reward) based on their interaction with businesses. Furthermore, the new proposed system aims to gain an operational role as the first citizen oriented digital tool against tax evasion. The contribution of eTHOS to the economy could be important, since it could lead to the containment of tax evasion and the decrease of the VAT Gaps.

Keywords: eTHOS; tax morale; tax evasion; web-based systems; ICT; information and communication technologies.

DOI: 10.1504/IJEG.2023.130172

International Journal of Electronic Governance, 2023 Vol.15 No.1, pp.74 - 86

Received: 28 Jan 2022
Accepted: 19 Jun 2022
Published online: 05 Apr 2023 *