

Christos Kotsogiannis
Professor of Economics, University of Exeter; Director, Tax Administration Research Centre
Christos Kotsogiannis is Professor of Economics at the University of Exeter, Director of the Tax Administration Research Centre (TARC) and a Research Fellow at CESifo. He is the editor of CESifo Economic Studies, and on the editorial board of the Journal of Tax Administration and Public Finance Analysis (FA). Kotsogiannis was awarded the 2015 Copernicus International Fellowship for his contributions to public economics from the University IUSS-Ferrara 1391. His research is primarily in the fields of tax policy, and tax compliance. He was Head of the Economics Department at University of Exeter Business School from 2011-2014 and he is currently the President of the Management Board of the Independent Authority for Public Revenue (IAPR) of Greece.
Recent work by Christos Kotsogiannis
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E-invoicing, tax audits and VAT compliance: Insights from Rwanda’s digital transformation
Administrative tax and audit data from Rwanda shows that e-invoicing can help increase tax compliance if designed and implemented efficiently and alongside an effective tax audit strategy.
Published 09.09.24
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Tax audits and compliance: Evidence from Rwanda
Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance
Published 15.04.22