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A THEORETICAL ANALYSIS OF THE SOCIAL AND POLITICAL FACTORS INFLUENCING TAX COMPLIANCE IN GREECE
Abstract
The paper aims to provide the theoretical basis for developing a framework to analyze the main social and political factors affecting tax morale and compliance in Greece. Initially, the explanation of tax compliance by the neoclassical economic theory is presented, followed by a critical review of the neoclassical model. In turn, other, contemporary theories and approaches are presented and analyzed. The main feature of the interpretative power of these theories is that they have managed to innovate by using tools adopted from other social sciences while maintaining the basic methodology of economics. Accordingly, the key factors identified by modern theories in shaping tax morality and tax compliance are: social norms; reciprocity and justice; self-control and intrinsic motivation; other factors influencing the tax behavior (e.g. political institutions, or the extent of democratic participation). All the aforementioned factors are critically reviewed and analyzed in this article.
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