| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Rodosthenous, Maria | - |
| dc.contributor.author | Goumas, Spyridon | - |
| dc.contributor.author | Gasteratos, Ioannis | - |
| dc.date.accessioned | 2024-03-03T17:26:37Z | - |
| dc.date.available | 2024-03-03T17:26:37Z | - |
| dc.date.issued | 2016 | - |
| dc.identifier | google_scholar-XdfmHwwAAAAJ:qjMakFHDy7sC | - |
| dc.identifier.issn | 1108-7005 | - |
| dc.identifier.other | XdfmHwwAAAAJ:qjMakFHDy7sC | - |
| dc.identifier.uri | https://uniwacris.uniwa.gr/handle/3000/1305 | - |
| dc.description.abstract | Shadow economy and lack of transparency reduce the overall country’s tax revenues. Hence, the legal (honest) households and corporations usually bear the tax burden. Besides, high taxation is an obstacle for economic growth. In the present article an effort will be made to point out with panel data that shadow economy causes a higher effective tax rate. This distortion takes place at a greater extent in southern EU. Our sample covers annually Austria (2001-2013), Belgium (2001-2013), Cyprus (2005-2013), Denmark (2001-2013), Finland (2001-2013), France (2004-2013), Germany (2001-2013), Greece (2001-2013), Ireland (2001-2013), Italy (2001-2013), Netherlands (2001-2013), Portugal (2001-2013), Spain (2001-2013), Sweden (2001-2013) and UK (2001-2013). To fight this distortion and to increase transparency, countries should adopt the IFRS and ISA, which will cause eventually economic growth. | en_US |
| dc.language.iso | en | en_US |
| dc.relation.ispartof | Αρχείον Οικονομικής Ιστορίας | en_US |
| dc.source | Archives of Economic History 28 (1), 77-93, 2016 | - |
| dc.subject | Shadow economy | en_US |
| dc.subject | Tax evasion | en_US |
| dc.subject | Economic growth | en_US |
| dc.subject | Panel data analysis | en_US |
| dc.title | The adoption of International Financial Reporting Standards (IFRS) & Internationals Standards of Auditing (ISA) is required to fight shadow economy repercussions | en_US |
| dc.type | Article | en_US |
| dc.relation.dept | Department of Accounting and Finance | en_US |
| dc.relation.faculty | School of Administrative, Economics and Social Sciences | en_US |
| dc.relation.volume | 28 | en_US |
| dc.relation.issue | 1 | en_US |
| dc.identifier.spage | 77 | en_US |
| dc.identifier.epage | 93 | en_US |
| dc.link | https://archivesofeconomichistory.com/webdata/magaz/092016160235_Volume%20XXVIII_No.1_2016.pdf | en_US |
| dc.collaboration | University of West Attica (UNIWA) | en_US |
| dc.subject.field | Social Sciences | en_US |
| dc.journals | Open Access | en_US |
| dc.publication | Peer Reviewed | en_US |
| dc.country | Greece | en_US |
| item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
| item.fulltext | No Fulltext | - |
| item.grantfulltext | none | - |
| item.languageiso639-1 | en | - |
| item.openairetype | Article | - |
| item.cerifentitytype | Publications | - |
| crisitem.author.dept | Department of Accounting and Finance | - |
| crisitem.author.dept | Department of Accounting and Finance | - |
| crisitem.author.faculty | School of Administrative, Economics and Social Sciences | - |
| crisitem.author.faculty | School of Administrative, Economics and Social Sciences | - |
| crisitem.author.orcid | 0009-0001-5554-5660 | - |
| crisitem.author.orcid | 0009-0007-5405-496X | - |
| crisitem.author.parentorg | School of Administrative, Economics and Social Sciences | - |
| crisitem.author.parentorg | School of Administrative, Economics and Social Sciences | - |
| Appears in Collections: | Articles / Άρθρα | |
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