Unit:
Κατεύθυνση Οικονομική ΕπιστήμηLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Challoumis Constantinos
Dissertation committee:
Ηρειώτης Νικόλαος, Καθηγητής, Τμήμα Διοίκησης Επιχειρήσεων και Οργανισμών, ΕΚΠΑ
Παπανδρέου Ανδρέας, Καθηγητής, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Κώτσιος Στυλιανός, Καθηγητής , Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Βασιλείου Δημήτριος, Καθηγητής, Τμήμα Διοίκησης Επιχειρήσεων και Οργανισμών, ΕΚΠΑ
Σπυρίδων Γκούμας, Καθηγητής, Τμήμα Λογιστικής και Χρηματοοικονομικής, Πανεπιστήμιο Δυτικής Αττικής
Καλαντώνης Πέτρος, Καθηγητής, Τμήμα Διοίκησης Τουρισμού, Πανεπιστήμιο Δυτικής Αττικής
Ντόκας Ιωάννης, Καθηγητής, Τμήμα Οικονομικών Επιστημών, Δημοκρίτειο Πανεπιστήμιο Θράκης
Original Title:
Επιπτώσεις των ελεγχόμενων τιμολογήσεων και της φοροαποφυγής σε κρατικό και διεθνές επίπεδο
Translated title:
Transfer pricing and tax avoidance effects on global and government revenue
Summary:
In this dissertation, elements of controlled transactions and tax avoidance are analysed in the light of economic interpretations and analyses, while providing some mathematical tools to analyse the extent of their impact on international economics. While, the structural characteristics of controlled transactions are used to draw conclusions on the impact of controlled transactions and tax evasion on tax revenues in order for firms to realize profits. In general, it examines how a set of economic elements of the economy interact with each other. Finally, conclusions are drawn about the competent authorities in the way they manage tax issues, and similar conclusions are drawn about the side of companies that engage in controlled transactions.
A reduction from GDP to KX (Money Cycle) issues takes place, essentially highlighting how much an economy has social characteristics, which is based on the frequency of reuse, but also the speed of reuse of money.
Main subject category:
Social, Political and Economic sciences
Keywords:
cycle of money, regulatory policy, regulatory tax policy, tax avoidance, tax evasion, general cycle of money indicator, cycle of money indicator, economy structure, economy function
Number of references:
353
