Estimating Tax Evasion in the Medical Sector in Comparison with Other Human-to-human (Η2Η) Life Services
Authors: Goula, Aspasia 
Soulis, Sotiris 
Stasinopoulos, Dionisis 
Sarris, Markos 
Kastanioti, Catherine 
Issue Date: 1-Feb-2024
Journal: Journal of Health Management 
Volume: 26
Issue: 1
Keywords: Catering, Education, Funerals, Hairdressers, Hotels, Income, Tax evasion, VAT
Abstract: 
This paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual ‘Household Budget Survey (HBS)’ of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the ‘Statistical Business Register (SBR)’, which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the ‘accommodation services (hotels)’ sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector.
ISSN: 0973-0729
0972-0634
DOI: 10.1177/09720634231222991
URI: https://uniwacris.uniwa.gr/handle/3000/2276
Type: Article
Department: Department of Business Administration 
School: School of Administrative, Economics and Social Sciences 
Affiliation: University of West Attica (UNIWA) 
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