文章基本信息

标题：The Effect of over-taxation and Corruption at Commercial Enterprises in Greece Evidence from a Survey Experiment
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作者：Dimitrios Komninos ; Zacharias Dermatis ; Athanasios Anastasiou 等
期刊名称：Journal of Statistical and Econometric Methods
印刷版ISSN：2241-0384
电子版ISSN：2241-0376
出版年度：2020
卷号：9
期号：4
页码：153-170
语种：English
出版社：Scienpress Ltd
摘要：The problem of tax evasion and tax avoidance is one of the most important issueswhich Greece has to face. In Greece, research has provided evidence that taxevasion is higher than other countries and this fact burdens the economic situationof the country. Overcrowding in a reluctant economy has many adverse effects andis a brake on sustainable development. High taxes are incentive for tax evasion,causing the state to record revenue losses. This in turn leads to new tax increases,further encouraging tax evasion. The subject of this paper is the over-taxation andits relation to the corruption phenomenon that characterizes the country of Greece.For the needs of this paper, an experimental survey was distributed to commercialenterprises in a prefecture of Peloponnese of Greece. The results of the surveyshowed that overpopulation and corruption co-exist and are symptoms of a societydominated by a lack of confidence in the state. Both overemphasis and corruptionare political and economic problems and well-designed measures to modernize thepolitical system and contribute to their effective treatment.
关键词：Taxation; Tax evasion; Corruption.