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.
  • Google Scholar
Kosmas Paipetis
  • Kosmas Paipetis
  • Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.
  • Google Scholar
Maria Priniotaki
  • Maria Priniotaki
  • Department of Public Administration, School of Economy and Public Administration, Panteion University of Social and Political Sciences, Athens, Greece.
  • Google Scholar


  •  Received: 17 January 2022
  •  Accepted: 02 March 2022
  •  Published: 30 April 2022

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Brondolo J (2009). Collecting taxes during an economic crisis: challenges and policy options. IMF Staff Position Notes, 2009(017).
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Karavitis N (2018). Fiscal adjustment and debt sustainability: Greece 2010-2016 and beyond. Working Paper No. 245, Bank of Greece.

 

Karavitis N, Paipetis K, Priniotaki M (2021). Overdue tax debts in Greece. International Conference on Business and Economics of the Hellenic Open University 2021.

 

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SenGupta S (2020). An empirical analysis on the impact of non-performing loans on investment and economic growth and the role of political governance. Indian Journal of Economics and Development, 8 (IJED-2020-27).
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Δημητρ?ου Σ (2016). Η αναζ?τηση εν?ς πρ?τυπου διοικητικ?ς μεταρρ?θμισης και ?ρια του: Το παρ?δειγμα της Ανεξ?ρτητης Αρχ?ς Δημοσ?ων Εσ?δων. ?μιλος «Αριστ?βουλος Μ?νεσης». Available at:

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Κουτνατζ?ς ΣΙΓ (2018). Η ανεξαρτησ?α της φορολογικ?ς διο?κησης: Δοκιμ?ζοντας τα ?ρια της κοινοβουλευτικ?ς αρχ?ς. ?μιλος «Αριστ?βουλος Μ?νεσης». Available at:

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