Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 204

Full Length Research Paper

Tax audit of legal entities, assisted by informational technology performed from revenue authorities

Lazos Grigoris
  • Lazos Grigoris
  • Department of Economic Sciences, International University of Greece, 14 km Thessalonikis, P.C. 57 001, Greece.
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Petridou Maria
  • Petridou Maria
  • Department of Business Administration, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
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Karagiorgos Alkiviadis
  • Karagiorgos Alkiviadis
  • Department of Business Administration, International University of Greece, 14 Km Thessalonikis, Greece.
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Karagiorgou Dimitra
  • Karagiorgou Dimitra
  • Department of Information Systems, University of Macedonia, Egnatias 156, P.C. 54636, Thessaloniki, Greece.
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  •  Received: 22 March 2022
  •  Accepted: 07 July 2022
  •  Published: 31 July 2022


This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public revenue. As a result, a research tool was created to measure changes in a period of ten years regarding tax audit and the extent informational audit tools help to simplify the audit task. For the purpose of homogeneous empirical research, the sample used relates to Audit Data Analytics (ADA) auditors from a new body of controllers utilizing modern informational technology systems. Regarding offered utility and assistance from a tax system tool; auditors can facilitate and identify a tax offence more effectively in matters of time as well as credibility of each case. Greece as a turbulent sample country through turmoil originating from events such as the 2009 fiscal crisis, a series of tax reforms and political instability can explain the intricacies a state faces in order to formulate consistent tax audit authorities supported by informational systems. 


Key words: Tax audit, tax authorities, audit tools, tax legislation, informational systems.