1. Αποθετήριο Παραδοτέων Υποτρόφων Δράσεων ΕΣΠΑ Τριτοβάθμιας Εκπαίδευσης 2017-2023
2. Όλο το Αποθετήριο
3. Ερευνητικές ομάδες

Τύπος:	Άρθρο σε επιστημονικό περιοδικό
Τίτλος:	Tax collection gaps and overdue tax debts: Greece, 2000-2019
Εναλλακτικός τίτλος:	Κενά εισπράξεων και ληξιπρόθεσμες φορολογικές οφειλές: Ελλάδα, 2000-2019
Μέλος ερευνητικής ομάδας:	[EL] Παϊπέτης, Κοσμάς[EN] Paipetis, Kosmas [EL] Πρινιωτάκη, Μαρία[EN] Priniotaki, Maria
Επικεφαλής ερευνητικής ομάδας:	[EL] Καραβίτης, Νικόλαος[EN] Karavitis, Nicholas
Ημερομηνία:	30/04/2022
Περίληψη:	This paper deals with the process of accumulating overdue tax debts in Greece and brings out its main features. It focuses on the consistently high collection gap ratios that have led to the accumulation of tax arrears and, although the role of tax administration and debt stock management are acknowledged as crucial factors in reducing the collection gap and the stock of arrears respectively, it explores the role that fiscal policy could play. While the literature usually centres on the administrative side of collection efficiency, the present paper shows that tax policy variables such as the tax burden may play a crucial role. The analysis makes use of data never employed before to the best of our knowledge, so that various aspects of the tax debt accumulation process are revealed. We employ a simple simultaneous equation model that focuses on tax policy aspects and we conclude that increasing tax assessments boosts collection gaps. This creates a vicious circle whereas collection gaps push to higher tax assessments and so forth. Given the fiscal constraints of the economy we conclude that although the stock of tax debt may be significantly reduced only through extensive write offs of non performing debts and penalties and improvement of the tax administration, tax policy, although a non sufficient condition can ensure to a certain extent that tax debt increases are checked.
Γλώσσα:	Αγγλικά
Σελίδες:	11
DOI:	10.5897/JAT2021.0459
ISSN:	2141-6664
Θεματική κατηγορία:	[EL] Δημόσια οικονομικά[EN] Public finance
Λέξεις-κλειδιά:	Tax administration; tax debt; tax collection; tax penalties; collection gap; compliance gap
Κάτοχος πνευματικών δικαιωμάτων:	© 2024 Author(s) retain the copyright of this article.
Όροι και προϋποθέσεις δικαιωμάτων:	This article is published under the terms of the Creative Commons Attribution License 4.0
Ηλεκτρονική διεύθυνση του τεκμηρίου στον εκδότη:	https://academicjournals.org/journal/JAT/article-authors/125C54B68866
Ηλεκτρονική διεύθυνση περιοδικού:	https://academicjournals.org/journal/JAT
Τίτλος πηγής δημοσίευσης:	Journal of Accounting and Taxation
Τεύχος:	2
Τόμος:	14
Σελίδες τεκμηρίου (στην πηγή):	118-128 Article no 125C54B68866
Σημειώσεις:	This research was co-financed by Greece and the European Union (European Social Fund-ESF) through the Operational Programme «Human Resources Development, Education and Lifelong Learning 2014- 2020» in the context of the project “Best practices in tax arrears management in post-MOU Greece: economic and institutional risks and opportunities” (MIS 5049109).
Εμφανίζεται στις συλλογές:	Ερευνητικές ομάδες