The diference between tax evasion and tax avoidance

The diference between tax evasion and tax avoidance (Bachelor thesis)

This written work refers to the diference tax evasion and tax avoidance.

Institution and School/Department of submitter:	Σχολή Διοίκησης και Οικονομίας / Τμήμα Λογιστικής και Χρηματοοικονομικής
Keywords:	Kinds of Taxes;Tax avoidance;Tax evasion;Direct and indirect taxes;Fees and effective taxes
URI:	http://195.251.240.227/jspui/handle/123456789/11369
Table of contents:	1. Introduction 4 2. Kinds of Taxes 8 2.1. Taxes on income 8 2.1.1. Negative income tax 8 2.1.2. Capital gains tax 8 2.1.3. Corporate tax 8 2.2. Social security contributions 9 2.3. Taxes on payroll or workforce 9 2.4. Taxes on property 9 2.4.1. Property tax 9 2.4.2. Inheritance tax 10 2.4.3. Expatriation tax 10 2.4.4. Transfer tax 10 2.4.5. Wealth (net worth) tax 10 2.5. Taxes on goods and services 11 2.5.1. Value added tax (Goods and Services Tax) 11 2.5.2. Sales taxes 11 2.5.3. Excises 12 2.6. Tariff 12 2.7. Fees and effective taxes 13 2.8. Direct and indirect taxes 13 3. Tax avoidance 14 3.1. Methods 15 3.1.a. Country of residence 15 3.1.b Double taxation 15 3.1.c Legal entities 16 3.1.d Legal vagueness 16 3.1.e Tax shelters 16 3.1.f Transfer mispricing 17 3.2. Public opinion 17 3.3. Government and judicial response 18 4. Tax Evasion 19 4.1. The Extent of Evasion 21 4.1.1 Hidden Economy as Percentage of GDP, average over 1990-1993 23 4.2 The Evasion Decision 24 4.3 Effect of Honesty 31 5. Conclusions 33 Bibliography 36
Appears in Collections:	Πτυχιακές Εργασίες

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VIKENTIOS VAFEIADIS.doc		198.5 kB	Microsoft Word	View/Open

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