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This dissertation was written as part of the MSc in International Accounting, Auditing and Financial Management at the International Hellenic University. This study investigates whether family firms are more aggressive in terms of tax planning than non - family firms in Greece, based on a sample of firms listed on the ASE(Athens Stock Exchange) from 2011 - 2016. It is examined also the effect of companies’ borrowing capacity on the level of tax aggressiveness. Also, I analyze the importance of tax aggressiveness in Greece which is a country with a high level of tax avoidance and also I summarize the literature on it focusing on the measurement, the decisive factors and the consequences of tax aggressiveness. In addition, I describe the agency theory in relation to tax avoidance and I examine the role of family ownership structure in tax aggressiveness . Using a sample of 81 Greek listed firms for the six - year period, 2011 to 2016, I find a significant relationship between classification as a family firm and tax aggressiveness, based on one metric, the effective tax rate which captures the actual taxes paid in relation to pre - tax earnings. The family firms in the sample were more tax aggressive than the non - family firms as ETR had a negative sign, identifying a tendency for family firms to pay lower taxes. On the other hand, regarding the second hypothesis, the coefficient of Coverage ratio is positive and this means that the borrowing capacity is negative associated with tax aggressiveness.