Η φορολογία στην Ελλάδα και η επίδρασή της στον τουρισμό και στην τουριστική ανάπτυξη

Σέργη, Αικατερίνη

Taxation in Greece and its impact on tourism and tourism development

Master Thesis

Author

Σέργη, Αικατερίνη

Date

2026-09

Abstract

This study examines the tax framework governing tourism businesses in Greece and analyzes its impact on the development and competitiveness of Greek tourism. The basic concepts of tourism and tourism businesses are presented, as well as the fundamental principles of taxation, the categories of taxes and their role in the economy. The current tax regime applied to tourism businesses is analyzed, with particular emphasis on income taxation, Value Added Tax (VAT), real estate taxes and special fees that burden the tourism sector. At the same time, issues such as short-term rentals and the effects of tax policy on the operation of businesses are examined. The research part of the work explores the views of tourism professionals regarding the Greek tax system, the competitiveness of businesses, the consequences of the economic crisis, the special VAT regime. of travel agencies and the necessary reforms. The results show that the high tax burden, the complexity of tax legislation and the frequent changes in the institutional framework increase the operating costs of businesses, limit investments and negatively affect the international competitiveness of Greek tourism. The formation of a stable, simple and fair tax system is a basic prerequisite for strengthening entrepreneurship and attracting investments in the tourism sector. At the same time, the effective treatment of tax evasion, the reduction of bureaucracy and the adoption of development tax incentives can contribute substantially to sustainable tourism development and to maintaining Greece's competitive position in the international tourism market.

Postgraduate Studies Programme

Οικονομική και Επιχειρησιακή Στρατηγική

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

111

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/19789

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