Φόροι και παραοικονομία : μια μελέτη για τις χώρες του Ο.Ο.Σ.Α.
Taxes and underground economy : a study of the OECD countries
KeywordsΠαραοικονομία ; Φόροι ; Φοροδιαφυγή ; Άμεσοι φόροι ; Έμμεσοι φόροι ; Ανεργία ; Φορολογία εταιρικών κερδών ; Underground economy ; Corporate taxes ; Tax evasion ; Direct taxes ; Indirect taxes ; Unemployment ; Taxes on corporate profits
This master thesis explores the relationship between the shadow economy and taxation, two of the most interesting subjects of economic and political life in our country, due to the recent economic crisis. The main purpose of this study is to provide a framework that will allow the reader to understand these concepts. An econometric model was developed in order to demonstrate the sensitivity of the shadow economy rate to tax and macroeconomic variables, such as corporate taxes, unemployment, direct and indirect taxes, for the last 15 years. The methodology used on literature review, which demonstrates in detail the phenomenon of underground economy. In addition there is a description and analysis of the Greek Tax System and tax evasion. Finally, through statistical analysis of secondary data, efforts made to present the influence of the determinants of the shadow economy, for the countries-members of OECD, before and after the economic crisis.