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Tax Compliance in Small and Micro Sized Enterprises in Greece

Eleftheria Panagiotidou & Andreas Hadjixenophontos

Public Finance Review2026https://doi.org/10.1177/10911421261426667article
ABDC B
Weight
0.50

What the paper says

This paper examines tax compliance among small and micro enterprises in Greece. Given the country's high debt and need for tax revenue, compliance is critical for economic stability. The study utilizes an original dataset, which combines reported and actual pre-tax income for 218 Greek firms over the period 2013–2024, and employs a direct, non-imputed Compliance Ratio to ascertain actual tax compliance behavior. The panel-based analysis reveals an average compliance rate of approximately 48%, thus indicating that there is considerable and ongoing non-compliance with tax regulations among small and medium-sized firms. The findings highlight a strong relationship between tax ethics, audits, and compliance. Young entrepreneurs, in particular, demonstrate higher ethical standards, leading to greater compliance. Enhancing audit mechanisms and increasing awareness can serve as effective tools in combating tax evasion. The study underscores the importance of ethical behavior and regulatory enforcement in improving tax compliance. Strengthening these aspects could significantly reduce evasion among small businesses, helping Greece secure much-needed tax revenue and support economic growth.

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https://doi.org/https://doi.org/10.1177/10911421261426667

Or copy a formatted citation

@article{eleftheria2026,
  title        = {{Tax Compliance in Small and Micro Sized Enterprises in Greece}},
  author       = {Eleftheria Panagiotidou & Andreas Hadjixenophontos},
  journal      = {Public Finance Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1177/10911421261426667},
}

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Tax Compliance in Small and Micro Sized Enterprises in Greece

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.