Corruption in tax administration

dc.contributor.author	Αντωνάκας, Νικόλαος Π.	el
dc.contributor.author	Γκιόκας, Αντώνιος Ε.	el
dc.contributor.author	Κωνσταντόπουλος, Νικόλαος	el
dc.contributor.author	Antonakas, Nikolaos	en
dc.contributor.author	Giokas, Antonios E.	en
dc.contributor.author	Konstantopoulos, Nikolaos	en
dc.date.accessioned	2015-04-29T05:35:06Z
dc.date.available	2015-04-29T05:35:06Z
dc.date.issued	2015-04-29
dc.identifier.uri	http://hdl.handle.net/11400/9218
dc.rights	Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ηνωμένες Πολιτείες	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/us/	*
dc.source	http://history.icininfo.net/2011/	el
dc.source	http://history.icininfo.net/2011/FileStore/procs_INFO_2011.pdf	el
dc.subject	Greece
dc.subject	Corruption
dc.subject	Ελλάδα
dc.subject	Διαφθορά
dc.subject	Tax administration
dc.subject	Φορολογική διοίκηση
dc.subject	Strategic business
dc.subject	Στρατηγική των επιχειρήσεων
dc.subject	Public governance
dc.subject	Δημόσια διακυβέρνηση
dc.title	Corruption in tax administration	en
heal.type	conferenceItem
heal.secondaryTitle	the entrepreneurs view point	en
heal.classification	Administration
heal.classification	Entrepreneurship
heal.classification	Διοίκηση και οργάνωση
heal.classification	Επιχειρηματικότητα
heal.classificationURI	http://skos.um.es/unescothes/C00039
heal.classificationURI	http://lod.nal.usda.gov/20578
heal.classificationURI	N/A-Διοίκηση και οργάνωση
heal.classificationURI	N/A-Επιχειρηματικότητα
heal.keywordURI	http://zbw.eu/stw/descriptor/17184-0
heal.keywordURI	http://zbw.eu/stw/descriptor/16193-4
heal.contributorName	Γιαννακόπουλος, Γεώργιος Α. (συντ.)	el
heal.contributorName	Σακκάς, Δαμιανός Π. (συντ.)	el
heal.language	en
heal.access	free
heal.recordProvider	Τεχνολογικό Εκπαιδευτικό Ίδρυμα Αθήνας. Σχολή Διοίκησης και Οικονομίας. Τμήμα Βιβλιοθηκονομίας και Συστημάτων Πληροφόρησης	el
heal.publicationDate	2011-09
heal.bibliographicCitation	Antonakas, N.P., Giokas, A.E. and Konstantopoulos, N. (2011). Corruption in tax administration: the entrepreneurs view point. International Conference on Integrated Information (IC-ININFO 2011), Kos Island, Greece, 29 September - 3 Octomber 2011. pp. 318-321. Available from: http://history.icininfo.net/2011/FileStore/procs_INFO_2011.pdf	en
heal.abstract	Corruption in tax Administration has a strong negative effect on the economic performance, mainly through its impact on tax revenue and fiscal deficit. It is to be acknowledged that business is often the source of corruption or, at the very least, a participant in the misuse of public authority for private gain, so it is important to take into account the view point of entrepreneurs. This paper reports the results of an empirical study of opinion in Greece. A survey of Greek Entrepreneurs was conducted to determine their view point in 5 relative issues. The results suggest that the party system that prevails is responsible for the corruption and that the majority of them is willing to bribe tax officials to overcome a fiscal problem.	en
heal.fullTextAvailability	true
heal.conferenceName	International Conference on Integrated Information (IC-ININFO 2011)	el
heal.conferenceItemType	full paper