Public Perceptions of Tax Evasion and Informal Economy in Greece
Year: 2025
Type: preprint
Abstract: : This study examines public perceptions of tax evasion and the informal economy in Greece, integrating a survey with bibliometric analysis to provide a comprehensive perspective on compliance behaviors and academic discourse. Tax evasion is a critical challenge driven by high taxation, systemic inefficiencies, and public distrust in state institutions. The survey of 1,074 participants reveals that while tax evasion is widely recognized as harmful to public finance, it is often viewed as a rational response to excessive taxation and corruption rather than an ethical violation. Social security evasion, however, is perceived as more objectionable due to its direct impact on welfare provisions. The bibliometric analysis of 140 academic sources from 1990 to 2025 highlights Greece as a focal point in tax evasion research, frequently compared to Italy and Spain. Key themes emphasize governance failures, tax morale, and policy complexity, though transparency reforms remain underexplored. Findings suggest that self-employed individuals and business owners, particularly in cash-intensive sectors, exploit regulatory loopholes to minimize tax liabilities, reinforcing public perceptions of tax unfairness. Strengthening tax compliance requires institutional reforms, digital transaction monitoring, and simplified tax structures, but their effectiveness depends on restoring public trust. As informality remains deeply embedded in Greece's economic landscape, integrating behavioral economic insights into tax policy could foster voluntary compliance. Future research should examine the effects of digitalization, sector-specific compliance trends, and the role of economic crises in shaping tax morale. By synthesizing empirical data with scholarly discourse, this study offers policy recommendations to address Greece's persistent tax evasion problem while contributing to broader discussions on fiscal governance and compliance behavior. The complete text is accessible at: Public Perceptions of Tax Evasion and Informal Economy in Greece https://www.researchgate.net/publication/395890587_Public_Perceptions_of_Tax_Evasion_and_Informal_Economy_in_Greece
Source: OSF Preprints (OSF Preprints)
Authors: Nosios, Marios, Bitzenis Aristidis, Koutsoupias, Nikos
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6962866954