Tantos Stefanos

Tantos Stefanos is a graduate of the Department of Economics of the University of Macedonia. In 2007, he obtained a postgraduate degree in Accounting and Financial Management from the University of Lancaster (UK), where he specialized in equity valuation using accounting numbers. In 2010 he received the postgraduate degree in Economics from the National & Kapodistrian University of Athens. In 2013 he became Ph.D. in the doctoral program of the National & Kapodistrian University of Athens in Economics, with a doctoral thesis: “Public Debt Management: Theory and Policy”. From July 2018 until March 2021, he had been a postdoctoral researcher at the Department of Economics of the National and Kapodistrian University of Athens, in the research field “Investigating the Characteristics of a Fair and Effective Tax Audit Information System as a Tool for Combating Tax Evasion”. Tantos Stefanos is Assistant Professor in Applied Economics with emphasis on Financial Statements in Department of Accounting and Finance, University of West Attica. Earlier, he worked as Tax Collection Auditor and Tax Auditor specialized in Greek Accounting Standards in Greek Independent Authority for Public Revenue (IAPR). Furthermore, within his duties in IAPR was the budgeting process as well as procurement and financial management issues. He also worked as an Economic Analyst at the General Secretariat for Public Revenues of the Ministry of Finance, dealing mainly with microeconomic, macroeconomic and fiscal issues. He had been a partner of the State Scholarship Foundation, who was in charge of financial management and financial control of European lifelong learning programs. In addition, he dealt professionally with business consulting, investment assessment as well as with the provision of accounting and tax services. He also has a rich research and teaching experience at Universities, TEI and various adult education programs. His research interests are focused on corporate taxation issues, tax effort issues for personal income and corporate taxpayers, tax evasion issues as well as public debt management and sustainability analysis issues and macroeconomic and fiscal policy in general.

Selected (recent) publications

• Basil Dalamagas, John Leventides, Stefanos Tantos. 2025. “A multi-country Approach to the Equity-Efficiency Debate”, Accepted for publication in the Journal of Tax Administration, Forthcoming in first issue of 2026.
• Dimitris Balios, Stefanos Tantos, George Tsakos. 2025. “The role of corporate governance in corporate tax avoidance during an over-taxation period”, Journal of Accounting and Taxation, 17, No. 2, pp. 70-81.
• Dimitris Balios, Eirini Christodoulou, Stefanos Tantos. 2025. “Accounting Reforms and Economic Performance Evaluation: An Effectiveness and Efficiency Comparative Analysis of the Greek Health System”, European Journal of Accounting, Auditing and Finance Research, Vol.13, No. 3, pp.,14-35.
• Dimitris Balios, Kyriaki Papazoglou, Stefanos Tantos. 2024. “Corporate Income Tax Disparities: A Comparative Study of Greece and Cyprus in the Petroleum Sector”, Journal of Accounting and Taxation, 16, No. 4, pp. 235-250.
• Balios, D., Karasmanoglou, D. and S. Tantos (2024), “The financial impact of taxation reform in Greek ICTs companies”, Journal of Accounting and Taxation, Vol.16, No. 3, pp. 135-151.
• Balios, D., Pierrakos, S. and S. Tantos (2024), “A multifactor VAT Gap comparative analysis in the European Union”, Theoretical Economics Letters, 14, No.3, pp. 838-861.
• Dalamagas, Β., Leventides, and S. Tantos (2023), “Fiscal Aspects of the Equity-Efficiency Trade-off”, Global Economy Journal, Vol. 23, Nos. 1–4, 2450004 (27 pages) (Published 9 August 2024).
• Balios, D., Klimis, E.-I. and S. Tantos (2024), “Working capital management and profitability under an economic crisis: Evidence from commercial companies in Greece”, Theoretical Economics Letters, 14, No.2, pp. 707-733.
• Dalamagas, Β., Leventides, and S. Tantos (2023), “Sustainable Development: An ambitious target to be achieved?”, Theoretical Economics Letters, Vol. 13, No. 5, pp. 1105-1120.
• Dalamagas, Β., Leventides, and S. Tantos (2022), “Equity-Efficiency Dilemma and Tax Harmonization”, Central European Economic Journal (former Ekonomia), Vol. 9, Νο 56, pp. 342-353.
• Dalamagas, Β., Leventides, and S. Tantos (2022), “The equity-efficiency conflict: improving Pareto’s optimality doctrine”, Theoretical Economics Letters, Vol. 12, No 4, pp. 980-1006.
• Dalamagas, Β., Leventides,, Palaios, P. and S. Tantos (2020), “Revising the Conventional Tax-Effort Principle”, Scottish Journal of Political Economy, Vol. 67, Issue 3, pp. 272-299.
• Balios, D., Tantos, S., Eriotis N. and D. Vasiliou (2020). “The conjuction of tax auditing mechanism with behavioral and institutional parameters of tax evasion, The role of accounting rules and forensic accounting”, European Journal of Accounting, Auditing and Finance Research, Vol. 8, No. 2, pp. 59-80.
• Balios, D., Eriotis, N., Tantos S. and D. Vasiliou (2020), “Effective corporate Income Tax Rates: Southern and Northern Economies of the European Union”, International Journal of Accounting and Financial Reporting, Vol. 10, No. 1, pp. 117-144.
• Balios, D., Tantos, S., Eriotis N. and D. Vasiliou (2020), “Effective corporate income tax rates to the economies of the European Union in the light of the impact of the economic crisis in the Eurozone”, International Journal of Economics and Business Administration, Vol. 6, No. 1, pp. 1-11.
• Dalamagas, B., Leventides J. and S. Tantos (2019), “Combining optimal tax evasion with the policy objectives of equity/efficiency”, Public Finance and Management, Vol. 19, No 1, pp. 66-104.
• Balios D. and S. Tantos (2019), “The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework”, International Journal of Economics and Management Engineering, Vol. 13, No 6, pp. 777-780.
• Dalamagas, D., Palaios P. and Tantos (2019), “A New Approach to Measuring Tax Effort”, Economies, Vol. 7, Issue 3, pp. 77-102.
• Dalamagas B. and & S. Tantos (2017). “Optimal Sovereign Debt for an Overdebted Country”, Australian Economic Papers, Vol. 56, Issue 2, pp. 95-118.

For a full CV click here