Now showing items 1-20 of 27

  • Incones and taxation on personal enterprises.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Sfinaroloakis, Roussos
    Thesis advisor: Spyridakis, Emmanouil
    Publication Date: 04-02-2011
  • Tax evasion and tax avoidance in Greece. Impacts on the Greek economy from the growth of the parallel economy phenomenon.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Theocharaki, Paraskevi; Margkini, Entrit; Nikolakaki, Christianna
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 2017-03-09
    The general situation that prevails in Greece nowadays on one hand and the constant use of the terms like black economy, tax avoidance and tax evasion especially by the media on the other hand, is what gave us the incentive ...
  • Institutions, institutional change and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Manias, Ioannis
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this study is to present the outline of the theory of institutions and institutional change, and the way that institutions react on the economic growth of a society and of a state in general. Specifically, ...
  • Tax code imaging trade.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Alefantinou, Georgia; Natsakou, Eleni
    Thesis advisor: Doxastaki, Kalliopi
    Publication Date: 07-10-2014
    This study is an attempt to analyze essentially the decision of the Greek state with Law 4093/2012 which was passed in December 2012 and entered into force on 01/01/2013, which purpose is to replace the Κ.Β.Σ. with Κ.Φ.Α.Σ.. ...
  • Money laundering and tax evasion.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Kourkouti, Spyridoula
    Thesis advisor: Samara, Angeliki
    Publication Date: 2021-06-18
    Money laundering, which falls within the sphere of the black economy, is not a phenomenon of our times. However, the international dimensions it has taken over the years, as well as the multidimensional adverse economic, ...
  • The changes that occurred in the taxation of individuals and legal entities during the period of the economic crisis in Greece and their effects.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Sklavou, Marina
    Thesis advisor: Gkinoglou, Dimitrios
    Publication Date: 2021-06-18
    One of the most important problems Greek State faces, with dramatic implications for the Greek economy and consequently for the society as a whole, is tax evasion. According to studies from international bibliography, tax ...
  • Changes in taxation in Greece, the last five (5) years.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Stavrakaki, Katerina
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 23-12-2013
    This thesis deals with the description and analysis of the tax system in Greece, types of taxes and the basic differences in the Greece compared with the tax system in Europe. Originally reference is made to the historical ...
  • The pathogenesis of the Greek economy and policies to emerge from the economic problems of today.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Venianakis, Michail; Dimitris, Aris
    Thesis advisor: Sifakis, Ioannis
    Publication Date: 13-05-2011
  • Marshalling evasion according the Code of Tax Procedures and the Income Tax Code

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Voutskov, Panagiot; Gerakianakis, Evangelos
    Thesis advisor: Triarchis, Dimitrios
    Publication Date: 2016-06-06
    The preparation of this final work is carried out to study a phenomenon, which employs many economists for centuries and have made countless efforts to combat it. However, none of these attempts have yet yield the desired ...
  • Culture and tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Vrontaki, Styliani
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 18-07-2014
    The purpose of this research is to investigate the relationship between culture and tax evasion. More specifically, we present, discuss and analyze the impact of a) civilization and institutions operating in the contexts ...
  • Importance of tax evasion and tax avoidance in Greece over the last five years.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Kokkinou, Errieti; Loulaki, Aikaterini
    Thesis advisor: Neonaki, Filia-Maria
    Publication Date: 2019-01-28
    This thesis discusses the issue of tax evasion and avoidance. It also includes research on "causes of tax evasion". At the end of the thesis, the findings of the research and the conclusions of the work are presented to ...
  • The phenomenon of tax evasion and shadow economy in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mitsopoulos, Ioannis; Stylianou, Stylianos
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2017-10-02
    The development of this research is happening with the purpose of analyzing a problem associated with an intertemporal phenomenon. This phenomenon, is concerning economists and governments, especially over the last years ...
  • The phenomenon of tax evasion and tax avoidance and the impacts on the greek economy.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Anagnostopoulou, Maria-Eleni; Krasagakis, Ioannis; Michelakaki, Vasiliki; Stavrakaki, Eirini
    Thesis advisor: Neonaki, Filia-Maria
    Publication Date: 2016-10-20
    In this thesis we analyze the phenomenon of tax evasion and tax avoidance and their impacts on the Greek economy . First of all we apply the theoretical part ,all the basic definitions like tax, taxation, types of taxes ...
  • The effect of the tax evasion and tax avoidance in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Prinaraki, Despoina; Chatzitimotheou, Aikaterini
    Thesis advisor: Neonaki, Filia-Maria
    Publication Date: 2018-10-12
    The present study conducted as part of the dissertation entitled « The effect of the tax evasion and tax avoidance in Greece » includes the tax system of Greece and the changes that has undergone the Last years , and ...
  • The phenomenon of tax evasion and tax avoidance in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Gkleka, Angeliki; Skourogiannakis, Nikolaos
    Thesis advisor: Neonaki, Filia-Maria
    Publication Date: 2017-10-06
    In this paper we study the phenomenon of tax evasion and avoidance, which are quite strongly in our society in recent years and are an integral part of the bad economic situation facing our country. The analysis of these ...
  • Methods of legalization of income from illegal activities.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Stamataki, Angeliki; Sifaki, Agapi
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 2018-05-23
    The present paper analyses the legalization and disguise of funds due to illegal activities on both a worldwide and national level. The core intention of this research is to reveal the assailable aspects of a society’s ...
  • Incorporated company's tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Skordylakis, Christos; Psaros, Minas
    Thesis advisor: Arvanitis, Stauros
    Publication Date: 08-10-2012
  • Tax evasion and tax avoidance of public limited company and general partnership in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Paganis, Christos; Pothou, Eleni; Savvaidis, Alexandros
    Thesis advisor: Neonaki, Maria-Filia
    Publication Date: 2017-07-17
    This graduation essay is research about the phenomenon of tax evasion in to a general partnership company and SA company in Greece. At the first chapter we focus to the general definition of taxation, then at the second ...
  • Corporate tax evasion.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Metaxas, Georgios
    Thesis advisor: Stamatopoulos, Theodoros
    Publication Date: 26-01-2009
    In this paper we consider the phenomenon of corporate tax evasion in Greece. Tax evasion is one of the most important issues that the Greek economy and society is facing today. Current literature and research seems to focus ...
  • Tax evasion-tax avoidance and ways of confrontation.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Athitaki, Maria; Sgouros, Konstantinos; Triantafyllakis, Leonidas
    Thesis advisor: Neonaki, Filia-Maria
    Publication Date: 2016-11-02
    Since ancient times observe forced payment of products by people with military rulers, political power or to landowners. Then the lords they were sent to the highest state authority. Taxing those years was called vassalage ...