In a move that radically transforms the state-citizen relationship, the Independent Authority for Public Revenue (AADE) is shifting from passive waiting to active assertion. It is no longer just about sending tax assessments or cold emails that often end up in the spam folder. The Tax Office is now "picking up the phone," adopting practices reminiscent of private debt collection agencies, aiming to maximize revenue and reduce the "stock" of overdue debts that plague the national budget.
The 'Compliance' Mechanism: Who is Being Targeted?
AADE's new campaign is not blind. It is based on sophisticated algorithmic models that categorize taxpayers according to their risk profile. At the forefront of the telephone prompts are those with "fresh" overdue debts—debts that were recently created and have not yet become entrenched. The logic is simple: the sooner the reminder is given, the higher the probability of collection without the need for judicial measures.
Particular emphasis is placed on those at risk of losing their payment settlements. Losing a settlement (such as the 100 or 120 installments) is a red flag for the audit mechanism. AADE's callers inform citizens of upcoming deadlines, acting almost as "personal compliance advisors," but with the threat of sanctions looming in the air. Also targeted are those who have "forgotten" to file VAT or Income Tax returns, even though their activity indicates taxable material exists.
The Eispraxis System and Digital Pursuit
Behind the phone calls lies AADE's digital "brain," the Eispraxis system. This is a powerful tool that consolidates all taxpayer data, from bank accounts and real estate to foreign income and living expenses. Eispraxis allows AADE to know in real-time who can pay but chooses not to, and who is in genuine financial distress.
When the phone call fails to yield results, the process automatically moves to the next stage: seizures. Digitalization now allows for the imposition of seizures "at the touch of a button" on bank accounts, rents, and even claims in the hands of third parties. The speed with which the system transitions from a "polite reminder" to "forced collection" is unprecedented for Greek standards, creating a sense of close surveillance intended to cultivate tax consciousness through fear.
The Psychology of 'Nudging' and Social Reactions
This strategy is part of international practices known as "nudging." Instead of the state waiting for a violation to punish, it intervenes earlier to "push" the citizen toward the legal path. However, this approach is not without criticism. Many taxpayers and professional bodies speak of "tax harassment," especially at a time when inflation and energy costs are squeezing households.
- Small and medium-sized enterprises feel they are under constant siege.
- There are complaints of calls during peak hours or for debts that have already been settled but the system has not been updated.
- The lack of personal contact with local tax offices (DOY) makes the process impersonal and often unfair for those facing sudden health or liquidity problems.
In any case, AADE seems determined to continue. Data shows that telephone communication increases compliance rates by at least 15-20% compared to simply sending documents. For the government, this translates into billions of euros flowing into the coffers without the cost of long-term legal battles.
Conclusion: The New Reality
The era when a debt to the Tax Office could be "forgotten" in a drawer is gone forever. AADE is transforming into a modern, digital collection mechanism that uses technology to eliminate distances. Taxpayers are now required to be more consistent than ever, as "close monitoring" is no longer a figure of speech, but a daily reality that begins on a mobile phone screen.
