Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Tax collection gaps and overdue tax debts: Greece, 2000-2019

Nicholas Karavitis
  • Nicholas Karavitis
  • Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.
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Kosmas Paipetis
  • Kosmas Paipetis
  • Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.
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Maria Priniotaki
  • Maria Priniotaki
  • Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.
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  •  Received: 17 January 2022
  •  Accepted: 02 March 2022
  •  Published: 30 April 2022

Authors

Nicholas Karavitis
Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.

Kosmas Paipetis
Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.

Maria Priniotaki
Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.

Corresponding Author Email: [email protected]