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Corruption in Tax Administration: The Entrepreneurs View Point

Nikolaos Antonakas, Antonios Giokas, Nikolaos Konstantopoulos

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

Keywords


Corruption, Tax administration, Strategic business, Public governance, Greece

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