Κατεύθυνση Στρατηγική Ανταγωνιστικότητας Κρατών και Περιφερειών
Library of the Faculty of Economics and of the Faculty of Business Administration

2021-07-20

2021

Kostakis Michail

Παρασκευή Μπουφούνου, Επίκουρος Καθηγήτρια, Τμήμα Οικονομικών Επιστημών, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών

«Το λαθρεμπόριο στην ψηφιακή οικονομία και η σχέση του με την οικονομική ανάπτυξη» «Μελέτη περίπτωσης λαθρεμπόριο και e-commerce»

Greek

Smuggling in the digital economy and its relationship to economic growth " "Case study of smuggling and e-commerce

Smuggling is an economic phenomenon, which also has significant social and political implications. The main effect of smuggling is to slow down the economic development of a country. Both the growth of the internet, and the current pandemic have increased e-commerce and at the same time the risk of illegal trade. However, there are not enough studies in this area. On this basis, therefore, the purpose of this research is to investigate the phenomenon of smuggling in the case of e-commerce. A survey was conducted on a sample of 152 employees in 62 accounting companies involved in bookkeeping from all geographical regions of Greece. The results of the research indicated that smuggling in the case of e-commerce is carried out primarily through companies that do not declare e-commerce activities, companies that are registered in the country, through intermediaries and the B2B2C model, as well as through the delivery of goods, exploiting gaps in legislation. Overall, the characteristics of e-commerce (e.g. third-party platforms, way of delivering goods, business models) favor tax delinquency and therefore tax evasion and the occurrence of cases of smuggling. The fight against smuggling in the case of e-commerce requires the cooperation of national and European / international bodies, the cooperation of the public and private sectors, the rationalization of customs duties, as well as an adequate and appropriate legal framework.

Social, Political and Economic sciences

smuggling, e-commerce, tax delinquency, legislation

No

0

No

49

71

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https://pergamos.lib.uoa.gr/uoa/dl/object/2957344