A decision support model for tax revenue collection in Greece

Goumagias, Nikolaos, Hristu-Varsakelis, Dimitrios and Saraidaris, Alexandros (2012) A decision support model for tax revenue collection in Greece. Decision Support Systems, 53 (1). pp. 76-96. ISSN 0167-9236

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Official URL: http://dx.doi.org/10.1016/j.dss.2011.12.006

Abstract

In the midst of the financial crisis currently unfolding in Greece, tax revenue collection is considered a top priority. This work describes a dynamic, Markov-based decision support model, aimed at predicting the behavior of a risk-neutral enterprise in Greece, and at evaluating tax policies before they are implemented. We use our model to i) analyze the effectiveness of an alternative taxation option periodically offered by the Greek government, ii) show that in the current environment, a rational enterprise has no incentive to disclose its profits, and iii) identify “virtuous” combinations of parameters which lead to full disclosure of profits.

Item Type: Article
Subjects: G200 Operational Research
G500 Information Systems
L100 Economics
Department: Faculties > Business and Law > Newcastle Business School > Business and Management
Depositing User: Nikolaos Goumagias
Date Deposited: 03 Oct 2016 15:18
Last Modified: 17 Jul 2017 12:53
URI: http://nrl.northumbria.ac.uk/id/eprint/27899

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