Authors: Argyria Argyriou, Athanasios Mandilas, Dimitrios Kourtidis, Maria Kyriakou, Eleftheria Panagiotidou

Title: Tax audit and tax evasion in Greece: A comparative analysis approach

Abstract

In our work we present the analysis of the tax system of Greece with the taxes that exist, the tax evasion and the possibilities for its treatment by the tax administration. The tax system of each country has a direct impact on the economic development of each country, affecting both internal and external investments, the functioning of the market and the economic situation of citizens. It also directly affects a country's situation in areas such as education, health, defense, social welfare, urban and road systems and the protection of the weak. In most of the country's constitutions, the main article on taxation explicitly states that all citizens must, without exception, contribute to State support as much as possible, in proportion to their respective capacities, that is, in proportion to the income that everyone enjoys by having at the same time protecting the state.