Authors: Grigorios Lazos

Title: The cost of tax compliance, as an important factor which burden businesses operation, in the context of the Greek tax system

Abstract

The aim of this study is to investigate the factor of tax compliance cost which burden on businesses, in their operation under the Greek tax system in the process of their voluntary tax compliance. This cost consists of the outflow of resources made by businesses in order to comply with those imposed by the tax system. This particular issue, while in the past few years has been attracting more and more academic research has not yet been adequately addressed by the Greek scientific community in both theoretical and applied scientific levels. On the basis of the above considerations, the research questions of the proposal, which focus on highlighting the non-productive costs incurred by businesses in order to meet their tax obligations, were built. This study identifies the individual determinants that define the cost of corporate tax compliance, while drawing useful conclusions that could help to alleviate the burden of business on the specific cost of tax compliance.