Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment

Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment

This study investigates the factors influencing tax compliance among Greek entrepreneurs functioning within a difficult fiscal landscape. Through a randomized field experiment, we analyze the effects of differing tax rates, audit likelihoods, and legal frameworks on compliance behavior. Utilizing re...

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Bibliographic Details
Main Authors: Skoura V. Angeliki, Dasaklis K. Thomas
Format: Article
Language:English
Published: MDPI AG 2025-05-01
Series:International Journal of Financial Studies
Subjects:
tax compliance
randomized field experiment
audits
real effort task
Online Access:https://www.mdpi.com/2227-7072/13/2/83
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