Tax Morale and Compliance in Greece: An Approach for the Construction of a Questionnaire Survey

Abstract

No comprehensive empirical research has been conducted to assess the qualitative variables that affect tax ethics in Greece. The proposed method of empirical research of this working paper is the use of a questionnaire survey. Accordingly, the steps toward the construction of such a questionnaire survey and the performance of stratified surveys are presented. The aim of the questionnaire survey is, firstly, to estimate the level of tax ethics and, secondly, to identify the factors that influence it. The size and impact of the problem in Greece is discussed based on international transparency indices. The results of the survey are expected to support the structuring of useful proposals and measures for improving the level of tax ethics and tax compliance in Greece.