The effect of ownership structure to tax aggressiveness: evidence from Greece

RDF 

 
This item is provided by the institution :
International Hellenic University
Repository :
IHU Repository
see item page
in the web site of the repository *
share



Semantic enrichment/homogenization by EKT

2017 (EN)
The effect of ownership structure to tax aggressiveness: evidence from Greece (EN)

Mylonas, Konstantinos (EN)

School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management (EL)
Sikalidis, Alexandros (EN)
Leventis, Stergios (EN)
Zattoni, Alessandro (EN)

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)

masterThesis

Tax aggressiveness (EN)
Ownership structure (EN)
Corporate governance (EN)
Greek listed firms (EN)
Crisis period (EN)

Διεθνές Πανεπιστήμιο της Ελλάδος (EL)
International Hellenic University (EN)

2017-04-24


IHU (EN)



*Institutions are responsible for keeping their URLs functional (digital file, item page in repository site)