Greece is preparing to roll out a new digital system by 2026 that will assess and reward taxpayer compliance, following in the footsteps of several European countries and the United States.
The initiative, spearheaded by the Independent Authority for Public Revenue (AADE), aims to strengthen tax compliance and reduce overdue payments by offering incentives to citizens who consistently meet their tax obligations.
At the heart of the plan is a digital "point system" that will track each taxpayer's payment history. Those who maintain a clean record will be eligible for a range of benefits, including tax reductions, extended payment plans for low-income individuals, lower interest rates, and expedited processes for tax refunds and clearance certificates. Every taxpayer will have a personalized digital profile, regularly updated with information on debts, payment arrangements, and enforcement actions. Reliable taxpayers may also gain easier access to public financing tools and may see restrictions on their bank accounts lifted more swiftly.
This move brings Greece in line with international efforts to digitize and modernize tax administration. In Germany, for example, the ELSTER platform allows citizens to file taxes online and receive immediate updates on their status. Although Germany does not have an official taxpayer scoring system, individuals with consistent tax compliance experience fewer bureaucratic hurdles and enjoy faster refunds.
France has gone a step further with an internal taxpayer reliability score, known as the note fiscale. While this score is not made public, it significantly influences how the administration treats individuals and businesses. Those with a high score benefit from quicker service and fewer audits, in line with France's "relationship of trust" policy, which emphasizes cooperation over enforcement.
The United States also uses past taxpayer behavior as a key factor in its compliance strategy. The Internal Revenue Service (IRS) grants quicker refunds and reduces the likelihood of audits for those with a strong compliance history. It also encourages voluntary disclosure of financial information to avoid penalties and is currently experimenting with proactive audits for taxpayers who demonstrate high levels of transparency.
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