Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 208

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

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