A decision support model for tax revenue collection in Greece

Nick Goumagias, Dimitrios Hristu-Varsakelis, Alexandros Saraidaris

Research output: Contribution to journalArticlepeer-review

18 Citations (Scopus)


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.
Original languageEnglish
Pages (from-to)76-96
JournalDecision Support Systems
Issue number1
Early online date30 Dec 2011
Publication statusPublished - Apr 2012


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