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dc.contributor.author
Mylonas, Konstantinos
en
dc.date.accessioned
2017-04-24T12:45:32Z
dc.date.available
2017-04-25T00:00:14Z
dc.date.issued
2017-04-24
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/15256
dc.rights
Default License
dc.subject
Tax aggressiveness
en
dc.subject
Ownership structure
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dc.subject
Greek listed firms
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dc.subject
Crisis period
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dc.subject
Corporate governance
en
dc.title
The effect of ownership structure to tax aggressiveness: evidence from Greece
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heal.type
masterThesis
el
heal.secondaryTitle
evidence from Greece
en
heal.creatorID.email
k.mylonas@ihu.edu.gr
heal.keywordURI.LCSH
Taxation--Greece
heal.keywordURI.LCSH
Family-owned business enterprises--Taxation--Greece
heal.keywordURI.LCSH
Government ownership--Taxation--Greece
heal.keywordURI.LCSH
Investments, Foreign--Taxation--Greece
heal.keywordURI.LCSH
Tax planning--Greece
heal.keywordURI.LCSH
Taxpayer compliance--Greece
heal.language
en
el
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
el
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
el
heal.publicationDate
2017-04-24
heal.abstract
This dissertation was written as part of the MSc in International Accounting, Auditing and Financial Management at the International Hellenic University. In this study, I consider critically the effects of ownership on tax aggressiveness. I analyze the importance of tax avoidance and the weight that public opinion gives in these days and we focus our survey on Greek listed companies during the period of crisis (2010 - 2014). Ι summarize the literature on tax aggressiveness focusing in the measurement, the decisive factors and the results of tax avoidance. Then Ι investigate the role of ownership structure in tax avoidance. Ι divide ownership structure into family business, government ownership and foreign ownership and we investigate each one separately. For our research Ι use two samples of 165 and 121 listed companies from the Athens Stock Exchange. Ι used two samples because we wanted to have a wider look at all of the ASE categories and a narrow one on the Main Market. The results point out there is no statistical relation between ownership structures above and tax aggressiveness.
en
heal.advisorName
Leventis, Stergios
en
heal.committeeMemberName
Sikalidis, Alexandros
en
heal.committeeMemberName
Zattoni, Alessandro
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heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
el
heal.numberOfPages
31
el
heal.spatialCoverage
Greece
en
heal.temporalCoverage
2010 - 2014
en


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