Authors: Dimitrios Komninos, Zacharias Dermatis, Athanasios Anastasiou, Panagiotis Liargovas

Title: The establishment and operation of the Observatory of the services provided to the citizens by the Tax Administration of Greece

Abstract

Tax Administration is today facing major challenges, such as increasing its effectiveness in tackling tax evasion, improving voluntary compliance, and providing citizens with better quality services.

The creation of an Observatory measuring appropriate indicators that strengthen the role of Tax Administration within the framework of the following three pillars is an important contribution to the formation of a strong tax policy:

1st pillar: Efficiency of Tax Administration.

2nd pillar: Efficiency of the human resources of tax services

3rd pillar: Effectiveness of software used by tax administrations.

Through the Observatory, the Tax Administration could further exploit the results that will result from the use of appropriate indicators of the above pillars in order to further improve its predictive capacity. In particular, it would contribute significantly to fostering fiscal consciousness and developing citizens' confidence in Tax Administration, developing appropriate tax incentives for establishing and developing new entrepreneurial initiatives and, in general, reducing tax compliance costs.
The purpose of this paper is to present the three pillars above, which play an important role in the creation of the Observatory, so that it will be a springboard for the competent tax policy bodies to understand the specificity of the specific subject matter.

Tax Administration is today facing major challenges, such as increasing its effectiveness in tackling tax evasion, improving voluntary compliance, and providing citizens with better quality services.

The creation of an Observatory measuring appropriate indicators that strengthen the role of Tax Administration within the framework of the following three pillars is an important contribution to the formation of a strong tax policy:

1st pillar: Efficiency of Tax Administration.

2nd pillar: Efficiency of the human resources of tax services

3rd pillar: Effectiveness of software used by tax administrations.

Through the Observatory, the Tax Administration could further exploit the results that will result from the use of appropriate indicators of the above pillars in order to further improve its predictive capacity. In particular, it would contribute significantly to fostering fiscal consciousness and developing citizens' confidence in Tax Administration, developing appropriate tax incentives for establishing and developing new entrepreneurial initiatives and, in general, reducing tax compliance costs.
The purpose of this paper is to present the three pillars above, which play an important role in the creation of the Observatory, so that it will be a springboard for the competent tax policy bodies to understand the specificity of the specific subject matter.