The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms

Abstract

The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a country's economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared work's different types. The research was conducted in the second biggest industrial and economic centre of Greece in public administration organisations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several

International Financial Activities: Accounting, Taxation and Insurance

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“…Hjelström et al (2020) menyatakan bahwa kepatuhan wajib pajak dipengaruhi oleh pemeriksaan pajak atau pun audit pajak. Namun, etika dan sank si perpajakan tidak mempengaruhi tingkat kepatuhan wajib pajak sehingga pembuat kebijakan harus memiliki opsi lain dalam menangani kepatuhan wajib pajak (Lois et al, 2020). Apabila pengusaha atau klien tetap menginginkan untuk menghindar dari kewajiban perpajakannya, konsultan harus dengan tegas menolaknya walaupun dengan merelakan klien tersebut akan memutus kontrak dengan kita.…”