DC FieldValueLanguage
dc.contributor.authorGoula, Aspasia-
dc.contributor.authorSoulis, Sotiris-
dc.contributor.authorStasinopoulos, Dionisis-
dc.contributor.authorSarris, Markos-
dc.contributor.authorKastanioti, Catherine-
dc.date.accessioned2024-04-25T12:42:41Z-
dc.date.available2024-04-25T12:42:41Z-
dc.date.issued2024-02-01-
dc.identifierscopus-85182180038-
dc.identifier.issn0973-0729-
dc.identifier.issn0972-0634-
dc.identifier.other85182180038-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/2276-
dc.description.abstractThis paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual ‘Household Budget Survey (HBS)’ of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the ‘Statistical Business Register (SBR)’, which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the ‘accommodation services (hotels)’ sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector.en_US
dc.language.isoenen_US
dc.relation.ispartofJournal of Health Managementen_US
dc.subjectCateringen_US
dc.subjectEducationen_US
dc.subjectFuneralsen_US
dc.subjectHairdressersen_US
dc.subjectHotelsen_US
dc.subjectIncomeen_US
dc.subjectTax evasionen_US
dc.subjectVATen_US
dc.titleEstimating Tax Evasion in the Medical Sector in Comparison with Other Human-to-human (Η2Η) Life Servicesen_US
dc.typeArticleen_US
dc.identifier.doi10.1177/09720634231222991en_US
dc.identifier.scopus2-s2.0-85182180038-
dcterms.accessRights0en_US
dc.relation.deptDepartment of Business Administrationen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume26en_US
dc.relation.issue1en_US
dc.identifier.spage13en_US
dc.identifier.epage27en_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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