Επιδράσεις φοροδιαφυγής και παραοικονομίας στην ελληνική οικονομία
Tax evasion and shadow economy: effects on the Greek economy
View/
Keywords
Φοροδιαφυγή ; Μαύρη οικονομία ; ΦόροιAbstract
This paper analyzes the effects of tax evasion and the underground economy in Greece. These two phenomena go hand in hand as well as complement each other, especially in a period of constant economic crisis. Both tax evasion and the informal economy reduce state revenues, which is negative for all citizens as tax returns are insufficient, inequalities, are created among taxpayers, and of course official government figures are not representative of the real economy. Of course, as we will see during the work, while they have several similar results and an impact on the economy, they also have differences which are developed and studied thoroughly. In this paper the theoretical part of these two phenomena is sufficiently analyzed. We will first look at some of the functions of taxes, as well as their types. We will see how they work in Greece, based on the tax system. Then the concept and types of informal economy and its difference from other phenomena are analyzed. Afterwards there will be an extensive report on tax evasion as a whole, and how the legal framework of tax evasion works in Greece. In the continuation of the work, an extensive study is made on various sectors in which tax evasion and the black economy as phenomena affect the Greek economy, distinguishing by sector. This is followed by a quantitative study, which aims to capture the opinion of citizens on this issue. Finally, there are some conclusions that stem from this work, as well as some suggestions, both for the treatment and for further research.
Postgraduate Studies Programme
Δίκαιο και ΟικονομίαDepartment
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
100Language
GreekCollections
Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα