Authors: Angeliki Skoura

Title: Field experiment on tax compliance in Greece

Abstract

It is an undeniable fact that in recent years tax experiments have played an importantrole in the academic environment. However, the references in the literaturehave been around for a few decades forming a growing body of literature that canno longer be ignored. The combination of advances in methods and accessibilityof data is driving tax experiments away from the laboratory environment and towardsthe field. Thus, experiments on taxation have grown considerably. In ourcase we are going to conduct a field experiment outside the laboratory to examinethe tax compliance of the participants. Furthermore, the sampling will be randomand unlike the majority of relevant studies which rely on students, our experimentis going to be addressed to a more representative sample of adults with differenteducational background, age, gender etc. Specifically, the experiment will takeplace at the 86th Thessaloniki International Fair in September and the results areexpected.

Keywords: Tax morale; Tax compliance; Field experiment