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

  • Panagiotis MitrakosEmail author
  • Aristidis Bitzenis
  • Ioannis Makedos
  • Panagiotis Kontakos
Part of the Contributions to Economics book series (CE)


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.


Questionnaire survey Tax ethics Empirical evidence Shadow economy Greece 

JEL Classification Codes

O17—Formal and informal sectors shadow economy institutional arrangements E26—Informal economy underground economy D0—Microeconomics 



The current paper is presented under the auspices of the THALES Research Programme. THALES Programme has been co-financed by the European Union (European Social Fund—ESF) and Greek national funds through the Operational Program “Education and Lifelong Learning” of the National Strategic Reference Framework (NSRF).

For useful constructive comments and suggestions, we are grateful to the anonymous reviewers and EBEEC 2014 Conference Participants; all errors remain ours.


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Copyright information

© Springer International Publishing Switzerland 2016

Authors and Affiliations

  • Panagiotis Mitrakos
    • 1
    Email author
  • Aristidis Bitzenis
    • 1
  • Ioannis Makedos
    • 1
  • Panagiotis Kontakos
    • 1
  1. 1.Department of International and European StudiesUniversity of MacedoniaThessalonikiGreece

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