DC FieldValueLanguage
dc.contributor.authorRodosthenous, Maria-
dc.contributor.authorGoumas, Spyridon-
dc.contributor.authorGasteratos, Ioannis-
dc.date.accessioned2024-03-03T17:26:37Z-
dc.date.available2024-03-03T17:26:37Z-
dc.date.issued2016-
dc.identifiergoogle_scholar-XdfmHwwAAAAJ:qjMakFHDy7sC-
dc.identifier.issn1108-7005-
dc.identifier.otherXdfmHwwAAAAJ:qjMakFHDy7sC-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1305-
dc.description.abstractShadow 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.isoenen_US
dc.relation.ispartofΑρχείον Οικονομικής Ιστορίαςen_US
dc.sourceArchives of Economic History 28 (1), 77-93, 2016-
dc.subjectShadow economyen_US
dc.subjectTax evasionen_US
dc.subjectEconomic growthen_US
dc.subjectPanel data analysisen_US
dc.titleThe adoption of International Financial Reporting Standards (IFRS) & Internationals Standards of Auditing (ISA) is required to fight shadow economy repercussionsen_US
dc.typeArticleen_US
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume28en_US
dc.relation.issue1en_US
dc.identifier.spage77en_US
dc.identifier.epage93en_US
dc.linkhttps://archivesofeconomichistory.com/webdata/magaz/092016160235_Volume%20XXVIII_No.1_2016.pdfen_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.fulltextNo Fulltext-
item.grantfulltextnone-
item.openairetypeArticle-
item.languageiso639-1en-
item.cerifentitytypePublications-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0009-0001-5554-5660-
crisitem.author.orcid0009-0007-5405-496X-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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