Οι αποτελεσματικοί φορολογικοί συντελεστές των επιχειρήσεων στην Ελλάδα : προσδιοριστικοί παράγοντες και επίδραση από τη θέσπιση νέου Κώδικα Φορολογίας Εισοδήματος

Λαϊνάς, Αθανάσιος

Effective corporate tax rates in Greece : determinants and impact of the introduction of the new Income Tax Code

Master Thesis

Author

Λαϊνάς, Αθανάσιος

Date

2025-03

Abstract

The fiscal crisis that emerged in Greece at the beginning of the 2010s highlighted the need for structural reforms across various sectors of public administration, including the tax system. The subsequent tax reform aimed primarily at strengthening the tax compliance, with a key measure being the introduction of the new Income Tax Code (ITC), which came into effect on January 1, 2014. This study examines the determinants of the effective tax rate (ETR) for firms in Greece during the 2010–2019 period, as well as the impact of tax reform on the relationship between firm characteristics and the ETR. The analysis is based on publicly available financial data for firms in Greece for the aforementioned period. The results suggest that specific firm characteristics including size, leverage, investment in inventory and profitability significantly influence the effective tax rate. Furthermore, tax reform partially affected the way these firm characteristics influence the income tax burden.

Postgraduate Studies Programme

Εφαρμοσμένη Δημόσια Οικονομική και Πολιτική

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οικονομικής Επιστήμης

Number of pages

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/17584

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