Η φοροδιαφυγή στην Ελλάδα της οικονομικής κρίσης και των μνημονίων και η επίδρασή της στην έμμεση φορολογία και στο έλλειμμα ΦΠΑ

Abstract

Value Added Tax (VAT) is the most important consumption tax applied to almost all goods and services purchased and sold for use or consumption in the European Union (EU). This indirect tax contributes greatly to the formation of the country's tax revenues to cover government spending. In 2008 a deep economic crisis broke out which caused difficulties that resulted in the increase of tax evasion and tax avoidance. In recent years, the so-called Gap - i.e., the total difference between the expected VAT revenue and the amount actually collected - has shown a worrying change both in Greece and in other EU countries, which have lost VAT revenues. In particular, Greece holds one of the highest positions in the ranking of EU member states in terms of estimating the loss of VAT revenues. VAT as a main tax revenue brings significant amounts to the public coffers and for this reason, it is at the epicenter of the tax audits of Ministry of Finance and the Independent Authority of Public Revenue, authorities responsible for the tax audits. It makes a significant contribution to both national and EU budget. The aim of this paper is to present concepts such as tax, taxation, tax evasion, tax avoidance, informal economy, as well as the functions, deficit and importance of VAT, due to which this tax is in the sights of the state tax audit mechanism. The relevant research was carried out with the participation of executives of the state audit services, in order to draw safe conclusions regarding the extent of tax evasion in indirect taxation and the course of the VAT Gap.