Κατεύθυνση Λογιστική
Library of the Faculty of Economics and of the Faculty of Business Administration

2019-10-21

2019

Manioti Iliana

Μπασιάκος Ιωάννης, Αναπληρωτής Καθηγητής, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ

Η φοροδιαφυγή και η παραοικονομία στην Ελλάδα, οι επιπτώσεις στην ελληνική οικονομία και οι τρόποι αντιμετώπισης τους.

Greek

Tax refugees and absortion in Greece,impact on the Greek economy and their ways

This dissertation studies the issues that are related to the phenomena of tax evasion, underground economy and tax avoidance, which have become all the more persistent in Greece in recent years. In particular, an analysis of the tax system and the value added tax (VAT) is provided in the first and second chapters by looking back at the history and by highlighting the changes that have taken place recently regarding taxation. The introduction helps clarify the meaning of these terms and provides basic knowledge so as to easily understand the ensuing analysis of the phenomena.
Furthermore, in the third chapter the concept of tax evasion is introduced and the factors as well as the evolution of the phenomenon in Greece compared to other countries are mentioned. Next, the fourth chapter includes an extensive analysis of tax evasion which emphasizes on the causes and the effects of the phenomenon on the economy.
Furthermore, the concepts of underground economy and tax avoidance are mentioned in the fifth chapter where they are separated from tax evasion because they are terms that are usually confused with each other. It is noted that they are two quite different concepts and phenomena.
The sixth chapter describes the extent of tax evasion in Greece, mainly during the economic crisis, while the proposals and short-term, medium-term and long-term measures for dealing with the phenomenon are presented in the seventh chapter.
At the same time, a survey was conducted using a structured questionnaire in order to study the opinion of the taxpayers on the phenomenon of tax evasion. The survey involved a random sample of 200 subjects, (natural or legal persons, male and female), who completed the questionnaire. The questionnaires have been processed and analyzed using the Excel spreadsheet.

Social, Political and Economic sciences

Tax evasion, Tax evasion in Greece, black economy, taxation, treatment, VAT, underground economy

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https://pergamos.lib.uoa.gr/uoa/dl/object/2882994