The effect of ownership structure to tax aggressiveness: evidence from Greece
School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management
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.
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
summarize the literature on tax aggressiveness focusing in the
measurement, the decisive factors and the results
of tax avoidance. Then Ι
the role of ownership structure
in tax avoidance. Ι
divide ownership structure into family business, government ownership and foreign ownership and we investigate each
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