DC FieldValueLanguage
dc.contributor.authorGoula, Aspasia-
dc.contributor.authorSoulis, Sotiris-
dc.contributor.authorStasinopoulos, Dionisis-
dc.date.accessioned2024-04-25T08:03:33Z-
dc.date.available2024-04-25T08:03:33Z-
dc.date.issued2022-01-01-
dc.identifierscopus-85141617333-
dc.identifier.issn2249-5304-
dc.identifier.issn0972-2629-
dc.identifier.other85141617333-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/2261-
dc.description.abstractThis article attempts to measure and report the extent and magnitude of tax evasion by all kinds of enterprises in the Greek economy, for the period 2011–2017, utilizing the ‘single net profit ratios’, which were implemented in the past by the Hellenic Tax Authority in the context of tax audits. According to the research findings, the annual tax evasion for all Greek enterprises was calculated on average for the period 2011–2017, in terms of gross revenues concealment, at €57.5 billion (31.58% of GDP). Since 2011 there has been a strong steady decline in tax evasion of enterprises while on the contrary a steady increase has been recorded for sole proprietorships and self-employed.en_US
dc.language.isoenen_US
dc.relation.ispartofVisionen_US
dc.subjectShadow economyen_US
dc.subjectTax auditsen_US
dc.subjectTax evasionen_US
dc.titleEstimation of Tax Evasion in the Greek Business Sectoren_US
dc.typeArticleen_US
dc.identifier.doi10.1177/09722629221129090en_US
dc.identifier.scopus2-s2.0-85141617333-
dcterms.accessRights0en_US
dc.relation.deptDepartment of Business Administrationen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_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
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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