This study investigates how three types of ownership- family, government and foreign- affect a firm’s tax aggressiveness. The sample is consisted of Greek listed firms during 2012-2015. The measure of tax aggressiveness that it is used in this study is effective tax rate. My hypotheses are that family firms and government-controlled firms are less likely to enhance tax aggressive policies while on the other hand foreign firms are more likely to be related to tax avoidance. However, I conclude that the effective tax rate as tax measurement cannot function sufficiently in the context of the Greek market. Thus, my hypotheses cannot be tested.
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