Title: Tax compliance of small enterprises in Greece

Authors: Vasileios A. Vlachos; Aristidis Bitzenis

Addresses: Dept. of International and European Studies, University of Macedonia, Thessaloniki, Greece ' Dept. of International and European Studies, University of Macedonia, Thessaloniki, Greece

Abstract: The discussion about tax compliance and tax morale has been over stimulated after the eruption of the Greek crisis. In this paper, we use data from the Business Environment and Enterprise Performance Survey of the World Bank to explore the determinants of tax compliance of small enterprises in Greece. Our findings indicate that tax burden and corruption are the primary determinants of non-compliance behaviour in our sample. With regard to the problems faced and exaggerated due to the economic crisis, non-compliance of small enterprises in Greece cannot be evidently considered as a means to survival.

Keywords: small and medium-sized enterprises; SMEs; tax compliance; tax morale; Greece; tax burden; corruption; determinants; non-compliance.

DOI: 10.1504/IJESB.2016.076646

International Journal of Entrepreneurship and Small Business, 2016 Vol.28 No.2/3, pp.380 - 389

Received: 03 Jun 2015
Accepted: 19 Aug 2015
Published online: 18 May 2016 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article