Unit:
Κατεύθυνση ΛογιστικήLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Tsinoremas Giorgos
Supervisors info:
Τάντος Στέφανος, Εξωτερικός Συνεργάτης, Τμήμα Οικονομικών Επιστημών, Εθνικό & Καποδιστριακό Πανεπιστήμιο Αθηνών
Original Title:
Η αναπροσαρμογή φορολογικών συντελεστών άμεσων και έμμεσων φόρων και οι επιπτώσεις στις επιχειρήσεις
Translated title:
The adjustment of direct and indirect tax rates and the impact on business
Summary:
The purpose of this paper is to present the changes in tax rates during the crisis and in particular the income tax, having as reference point its first major increase (2014) and to compare it with that of other European countries. The sector to be studied will be the hotel industry, being the most important for the Greek economy using financial data of the largest hotels for the entire period of the crisis (2010-2018). The degree of influence of tax rates on business profits is presented and in parallel conclusions is drawn for their viability.
Main subject category:
Social, Political and Economic sciences
Keywords:
taxes, direct taxes, indirect taxes, businesses, tax rate
