Key determinants of tax evasion in Greece

Abstract

The purpose of this study is to highlight the main determinants of tax evasion in Greece through the analysis of primary data collected from 2,653 questionnaires on "Citizens' Tax Compliance". The data refer to the period before the pandemic crisis and after the multi-year economic crisis and their analysis using structural equations highlights the importance of citizens’ tax morale, and the performance and corruption of tax authorities in justifying the phenomenon of tax evasion. The findings are different from those of previous studies and provide useful guidance for policy making to reduce the informal economy.