Eureka! Institutional Repository

This diploma thesis examines the issue of tax evasion in Greece and analyzes one of the most common methods of tax evasion, of this version and of obtaining fake and virtual tax information. Examples are given of the ways and methods of manufacturing and issuing these data. Considerations pointing to control over research and the detection of false and virtual tax information are also being considered. As a result of this phenomenon, the phenomenon of Carousel's cyclical fraud, which occurs within the framework of intra-Community trade, is also presented. The purpose of this work is to draw conclusions from targeted research into employed and self-employed / traders regarding their attitudes and perceptions of this phenomenon as well as suggestions for how to deal with it. The survey was conducted using the questionnaire method to 50 employees and 50 freelancers / traders, mainly from the city of Thessaloniki, both of them over 18 years of age. The survey has led to interesting conclusions regarding tax evasion. In particular, the resulting conclusions illustrate the magnitude and effects of this phenomenon, identify the main causes and factors that affect its extent, show the most effective ways of addressing taxpayers and contribute to a further understanding of its impact on society.