Elenxis, an Effective Tool for the War Against Tax Avoidance and Evasion

The problems of the shadow economy, tax evasion and tax avoidance are considered as a plague for decades in Greek economy. They are considered among the root causes of the economical crisis we are experiencing nowadays. Any efforts proved futile to control and effectively address these thorny problems. On the other hand, nowadays, with the rapid growth of Information and Communications Technology (ICT), there is an increasing integration in both the public and private sectors. The use of the Internet and the integration of IT systems is a revolution for the enterprises and organizations. Also, with the development of e-government, the public agencies serve citizens and businesses from a distance and thus they offer better service and satisfaction to citizens and businesses, and easier and more effective management of the work of public services. Given the change in both the organization and the functioning of businesses and public sector organizations on one side and the state control mechanisms on the other, it is now easier and more efficient to address the problems of the shadow economy, tax evasion and tax avoidance.The purpose of this paper is that the ELENXIS may prove an effective tool to address the aforementioned problems through the accounting information systems and e-government. Initially, the usefulness and the objectives of the accounting information systems and the e-government are presented. Then, the genesis and evolution of TAXISNET, as a platform for citizens, enterprises and public sector organizations, is described. Subsequently, an analysis of the pathogens of the economy with the major problems of the hidden economy, tax evasion and avoidance, and how the specialized for auditing, information system ELENXIS, aims at fighting these weaknesses. Finally, a research is presented. It consists of the analysis of 80 questionnaires, listing the views of tax consultants in the areas of Evros and Kavala about combating tax avoidance and evasion.