摘要：This paper highlights the timeless failure of the tax system in Greece despite its continuous reform, addressing the study of tax evasion phenomenon with a different approach. The study aims to identify socio-psychological characteristics and attitudes that affect the study of tax behavior using the mathematical research of linear models for tax policy and to assess tax behavior with simulation models, where state reform, tax reform and fiscal restructuring—along with social consensus, transparency and fair taxation—are control parameters. The survey involved 320 taxpayers from the entire Greek territory. Mathematical study using linear analysis showed that a linear model integrates fiscal, social and psychological factors are significantly better in representing tax behavior, lowering tax evasion. Specifically, a main futures model is bettering the tax behavior (R2 = 0.237) improving the tax revenues. These results plainly infer the conclusion that tax behavior in Greece might affected by fiscal, social and psychological factors.
