The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms

Petros Lois, George Drogalas, Alkiviadis Karagiorgos, Eleni Karasteriou

    Research output: Contribution to journalArticlepeer-review


    The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a country's economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared work's different types. The research was conducted in the second biggest industrial and economic centre of Greece in public administration organisations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several important contributions, although of the most interesting results was the strong correlation between undeclared work and socio-political factors. Research findings contribute to the existing but limited literature, providing evidence for southern European countries and developing countries.

    Original languageEnglish
    Pages (from-to)71-88
    Number of pages18
    JournalInternational Journal of Managerial and Financial Accounting
    Issue number1
    Publication statusPublished - 1 Jan 2020


    • Contribution evasion
    • Greece
    • Low insurance
    • Social security contribution evasion
    • Tax morality
    • Undeclared work


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