Φοροδιαφυγή: νομικές & οικονομικές πτυχές
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Keywords
Φοροδιαφυγή ; Νομική ; Οικονομικά ; Νόμοι ; Ποινικό αδίκημαAbstract
In this paper we will present the phenomenon of tax evasion and all the consequences it has and the corresponding causes that cause it. The work deals extensively with the phenomenon of tax evasion, both from an economic and legal point of view. Its primary purpose is to understand the phenomenon and to highlight its importance for Greek society. The main goal is, in addition to understanding the concept of tax evasion, to look for the main reasons that determine the choice of taxpayers to hide their income from the tax authorities, to highlight the difficulty of measuring the extent of tax evasion and of course the presentation of criminal proceedings of the specific crime by the Greek legal order.
In order to achieve the above objectives, a bibliographic research was carried out with an extensive bibliographic review of domestic and non-domestic sources and a study of the views of Greek and foreign authors on the issue. The work is completed with the conclusions and the literature used in order to prepare it in a correct and complete way.