The phenomenon of tax evasion in the years of the crisis - Ways of dealing with it

Postgraduate Thesis uoadl:2813630 386 Read counter

Unit:
Κατεύθυνση Λογιστική
Library of the Faculty of Economics and of the Faculty of Business Administration
Deposit date:
2018-10-25
Year:
2018
Author:
Kosmadakis Emmanouil
Supervisors info:
Στέφανος Τάντος, Δόκτωρ, Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Το φαινόμενο της φοροδιαφυγής στα χρόνια της κρίσης – Τρόποι αντιμετώπισης
Languages:
Greek
Translated title:
The phenomenon of tax evasion in the years of the crisis - Ways of dealing with it
Summary:
This Μsc Dissertation examines the issue of tax evasion during the economic crisis both in Greece and focuses on policy measures to deal with. In particular, the concept of tax evasion and the shadow economy in Greece and their evolution have been identified during almost the last decade where the country has been hit by a severe prolonged recession.
It also presents the causes that result to increase of tax evasion while attempting to provide a comparative analysis on tax evasion with the rest countries of the European Union. It also analyzes policy measures which can contribute to tax evasion mitigation and finally, this dissertation discusses the positive consequences that will arise from dealing with it. Statistical analysis analyzes the driving forces for the underground economy in OECD countries, while linear regressions are implemented with an independent variable in the shadow economy and depended on tax evasion for each country under consideration.
The methodology used refers to a literature review of the conceptual content of tax evasion, the causes and factors which accelerate its growth, various international practices - policies to restrict it and other issues related to its implications. In addition, it follows an empirical analysis of tax evasion level, main economic figures that have a significant correlation with tax evasion as well as comparative analysis at European level.
Main subject category:
Social, Political and Economic sciences
Keywords:
tax system, tax evasion, causes, policy measures, best practices, crisis period, Greece
Index:
No
Number of index pages:
0
Contains images:
Yes
Number of references:
37
Number of pages:
104
File:
File access is restricted only to the intranet of UoA.

Διπλωματική Εργασία Κοσμαδάκης Εμμανουήλ.pdf
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