Η επίδραση της πανδημίας COVID-19 στη φορολογική συμμόρφωση των Ελλήνων πολιτών

Καραμάνου, Χαρίκλεια

The impact of the COVID-19 pandemic on the tax compliance of Greek citizen

Master Thesis

Author

Καραμάνου, Χαρίκλεια

Date

2024-07

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Keywords

Φορολογική συμμόρφωση ; Φορολογική ηθική ; COVID-19 ; Φόροι

Abstract

In the context of this thesis, emphasis was placed on the impact of the Covid-19 pandemic on the tax compliance of Greek citizens. Initially, an analysis of the theoretical background of taxation and the basic concepts governing it was conducted, such as the concept of tax, its functions, and tax categories. Subsequently, an analysis of tax ethics and Greece's shadow economy was carried out, along with the consequences of the Greek economic crisis and debt crisis. Furthermore, the study focused on the impact of the Covid-19 pandemic on tax revenues at the European Union level. Primary research was conducted on Greek citizens to investigate changes in their tax compliance before, during, and after the pandemic.