Exploration of the Most Important Political, Social, Institutional and Cultural Factors affecting tax morale in Greece.


Panagiotis Mitrakos
Abstract

The purpose of this article is to explore the basic political, social, institutional and cultural factors affecting tax morale in Greece. In order to achieve the above goals, we use a questionnaire based on the opinions of Greek citizens about political, social and institutional issues in Greece. We conclude that Greek citizens in general are disappointed with formal institutions like parliament, the political system and the tax authorities and as a result they have developed a low level of tax morality.  

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