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dc.contributor.author
Kerasilidis, Athanasios
en
dc.date.accessioned
2019-04-18T12:31:30Z
dc.date.available
2019-04-19T00:00:18Z
dc.date.issued
2019-04-18
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/29383
dc.rights
Default License
dc.subject
Tax aggressiveness
en
dc.subject
Family firms
en
dc.title
Tax Aggressiveness in Family and non-Family Firms in Greece
en
heal.type
masterThesis
en_US
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
2018-12-31
heal.abstract
This dissertation was written as part of the MSc in Accounting, Auditing and Financial Management at the International Hellenic University. Prior literature has already proved the relation between tax aggressiveness with ownership structure. In this research I indicate the level of tax aggressive planning among family and non-family firms in Greece, taking a sample of Greek listed firms on the Athens Stock Exchange (ASE) covering a five year period from 2013 to 2017. The importance of defining tax aggressiveness in Greece in terms of ownership structure is significant due to both the high detected level of tax avoidance and the financial crisis. Moreover I summarize in literature how aggressive tax planning can be measured, factors that can affect tax aggressiveness as well as the important role of the corporate governance (structure) and agency theory which according to literature are crucial factors to examine in such a topic. Also, borrowing capacity and effects on tax aggressiveness is been examined trying to armor our research and consistently make a new hypothesis. Regarding the research methodology and analysis 190 companies listed in the ASE has been used in order to find correlation between family and non-family firms with tax aggressiveness based on 950 metrics. The findings provide us with notable evidence concluding that family firms are more tax aggressive than non-family firms, indicating that family firms pay less taxes. As far as the second hypothesis we find that borrowing capacity doesn’t meet any relation with tax aggressive planning.
en
heal.advisorName
Sikalidis, Alexandros
en
heal.committeeMemberName
Sikalidis, Alexandros
en
heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
en_US
heal.spatialCoverage
Greece
en


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