A decision support model for tax revenue collection in Greece |
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Authors: | ND Goumagias D Hristu-Varsakelis A Saraidaris |
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Affiliation: | Computational Systems and Software Engineering Laboratory, Department of Applied Informatics, University of Macedonia, 156 Egnatia St. 54006, Thessaloniki, Greece |
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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. |
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