DC FieldValueLanguage
dc.contributor.authorGoula, Aspasia-
dc.contributor.authorSoulis, Sotiris-
dc.contributor.authorStasinopoulos, Dionisis-
dc.date.accessioned2024-04-25T08:01:28Z-
dc.date.available2024-04-25T08:01:28Z-
dc.date.issued2022-12-01-
dc.identifierscopus-85139667492-
dc.identifier.issn0973-0729-
dc.identifier.issn0972-0634-
dc.identifier.other85139667492-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/2260-
dc.description.abstractThe article attempts to measure and report the extent and magnitude of shadow economy in Greek physicians’ sector. Tax evasion of self-employed doctors as well as informal payments to doctors in public health structures are identified as the two main parameters of shadow economy in this sector. This research attempts to create a standard multidimensional methodological model of approach and analysis of the shadow economy in physicians’ sector. This multidimensional model applied in Greece includes two phases of development of the research tools used. In the first phase, the level of tax evasion of self-employed doctors was assessed with a specific innovative methodology based on the following. Household expenditures for services of private doctors for the period 2011–2017 were analysed using data from the annual ‘Household Budget Survey-(HBS)’ of the Greek Statistical Authority and were compared with the financial data of the ‘Statistical Business Register-(SBR)’, which is updated with data from the Hellenic Tax Authority. In the second phase, the amount of ‘informal payments’ to doctors of the public sector was determined for the period 2011–2017. The survey made use of the HBS data on household expenditure for public care, which were compared with the revenue of public hospitals from private patients.en_US
dc.language.isoenen_US
dc.relation.ispartofJournal of Health Managementen_US
dc.subjectInformal paymentsen_US
dc.subjectRed paymentsen_US
dc.subjectShadow economyen_US
dc.subjectTax evasionen_US
dc.subjectUnder the table paymentsen_US
dc.titleThe Economics of Shadow Economy in Health: The Case of Greek Physicians Sectoren_US
dc.typeArticleen_US
dc.identifier.doi10.1177/09720634221128090en_US
dc.identifier.scopus2-s2.0-85139667492-
dcterms.accessRights0en_US
dc.relation.deptDepartment of Business Administrationen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume24en_US
dc.relation.issue4en_US
dc.identifier.spage617en_US
dc.identifier.epage634en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
local.metadatastatusverifieden_US
item.grantfulltextnone-
item.cerifentitytypePublications-
item.openairetypeArticle-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.languageiso639-1en-
crisitem.author.deptDepartment of Business Administration-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0000-0003-4246-9627-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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