Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

Advances in Taxation

ISBN: 978-1-78714-524-5, eISBN: 978-1-78714-523-8

ISSN: 1058-7497

Publication date: 18 September 2017


This paper examines the corporate income tax compliance costs and their determinants by analyzing survey and financial statements data from firms operating in Greece. We find that corporate tax compliance costs are of considerable size and vary with several firm-specific characteristics, including the firm’s size, its age, the sector in which it operates, its location, and its legal form. The paper intends to raise awareness regarding the impact of tax compliance costs, especially for countries, such as Greece, that were significantly affected by the economic and financial crisis.




We would like to thank two anonymous referees for their valuable comments, which have helped to substantially improve the quality of this paper. All remaining errors are our own.


Stamatopoulos, I., Hadjidema, S. and Eleftheriou, K. (2017), "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece", Advances in Taxation (Advances in Taxation, Vol. 24), Emerald Publishing Limited, pp. 233-270.

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