GR Semicolon EN

Show simple item record

dc.contributor.author
Lioupi, Effrosyni
en
dc.date.accessioned
2018-04-26T08:32:24Z
dc.date.available
2018-04-27T00:00:19Z
dc.date.issued
2018-04-26
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29041
dc.rights
Default License
dc.subject
Family firms
en
dc.subject
Tax aggressiveness
en
dc.subject
Borrowing Capacity
en
dc.subject
Effective Tax Rate
en
dc.subject
Greek listed firms
en
dc.subject
Agency Theory
en
dc.title
Family firms and tax aggressiveness in Greece.
en
heal.type
masterThesis
en_US
heal.keywordURI.LCSH
Taxation --Greece
heal.keywordURI.LCSH
Family-owned business enterprises
heal.keywordURI.LCSH
Family-owned business enterprises--Finance
heal.keywordURI.LCSH
Family-owned business enterprises--Taxation--Greece
heal.language
en
en_US
heal.access
free
en_US
heal.license
http://creativecommons.org/licenses/by-nc/4.0
en_US
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
en_US
heal.publicationDate
2018-04-25
heal.abstract
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.
en
heal.advisorName
Leventis, Stergios
el
heal.committeeMemberName
Leventis, Stergios
el
heal.committeeMemberName
Sikalidis, Alexandros
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
Greece
en
heal.temporalCoverage
2011-2016
en


This item appears in the following Collection(s)

Show simple item record

Related Items