Η φορολογία και οι επιπτώσεις της στην κατανάλωση και στις επενδύσεις

Κυριαζής, Γεώργιος

Taxation and its impact on consumption and investment

Master Thesis

Author

Κυριαζής, Γεώργιος

Date

2022

Abstract

Corporate taxation is an important element of the European tax system and its importance goes beyond the ability to collect. On the one hand, corporate tax can affect market segmentation and on the other it affects certain strategic decisions of companies. The purpose of this study is to investigate the direct and indirect effects of taxation on business, consumption and investment. The survey also examines whether entrepreneurs' views on tax implications differ depending on their demographics and business profile. For this purpose, a primary, quantitative correlation research was conducted between the participants in non-experimental design. The research population is considered to be the total number of entrepreneurs in Greece. Regarding the sample, the survey involved 50 owners of various companies, most of them men, aged 36-53, graduates of TEI-AEI or holders of postgraduate, with professional experience of 6-15 years in the current field of employment. An original questionnaire of 39 questions and 5 sections was used to conduct this research. The statistical analysis of the data was performed in the statistical program IBM SPSS 24, after first the data was coded in Microsoft Office Excel 2016, which was also used to design graphs. The statistical analysis was Descriptive and Inductive. From the results of the research it was concluded that the consumption effects of taxation exist to a moderate to high degree. A similar picture was formed in terms of the impact on investment, where respondents expressed the view that investment in their sector has been greatly affected by the non-simplification of the tax system, the comparison with the tax system in other countries and the disclosure of taxation business.

Postgraduate Studies Programme

Οικονομική και Επιχειρησιακή Στρατηγική

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

131

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/14702
http://dx.doi.org/10.26267/unipi_dione/2124

Collections

Τμήμα Οικονομικής Επιστήμης

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Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα