Investigating and Evaluating the Relationship Between Tax Compliance and Digital Transformation: Evidence from the Independent Authority for Public Revenue (I.A.P.R.) of Greece

This article summarizes the existing literature on the study of tax compliance at the individual and corporate levels and the investigation of the factors that shape and influence it. In addition, it assesses the relationship of digital transformation with the concept of tax compliance, as the former refers not only to the introduction of modern technological tools and procedures, but also to the shift of attention of tax administrations from ex post compliance and the imposition of fines, to voluntary compliance and the adoption of friendlier, cheaper and more efficient services for taxpayers. A special mention goes to the Independent Authority for Public Revenue of Greece, which, as the official tax authority, has introduced and continues to introduce innovative digital tools that increase tax revenues.