Unit:
Κατεύθυνση ΛογιστικήLibrary of the Faculty of Economics and of the Faculty of Business Administration
Supervisors info:
Τάντος Στέφανος, Δόκτωρ, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Η αναπροσαρμογή των πραγματικών φορολογικών συντελεστών και οι επιπτώσεις στον κλάδο της βιομηχανίας παραγωγής τροφίμων και ποτών
Translated title:
The adjustment of effective tax rates and the impact on the food and beverage production industry
Summary:
The present study aims to investigate the factors that affect the change of the effective tax rates of companies in the food and beverage industry in Greece. The period under consideration covers the years 2011 to 2020, during which the country was going through a period of financial crisis and in addition, at the end of it, was called upon to deal with the effects of the Covid-19 pandemic. The data analysis was performed using regression models, with the results showing that certain characteristics of companies, such as size, leverage, inventory intensity and capital intensity, affect real tax rates. In particular, the size and intensity of stocks have a positive effect on real tax rates, while leverage and capital intensity have a negative effect.
Main subject category:
Social, Political and Economic sciences
Keywords:
Income Taxation, Effective Tax Rates, Corporate Tax Adjustment, Greece.
