Η φορολογία και οι επιπτώσεις της στην κατανάλωση και στις επενδύσεις
Taxation and its impact on consumption and investment
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Keywords
Taxation ; Development ; Business ; Consumption ; InvestmentAbstract
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.