Maritime tourism tax revenues in Greece: A new framework for collection

Artikel

This research is designed to help government and tourism policy-makers evaluate the efficiency and consequences of the Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are measured using the Tourism Satellite Account (TSA). Tax evasion is considered to be the major cause of the high deficit of the Greek economy. The effectiveness of the taxation system can be evaluated by comparing the total value of taxes actually collected by each activity of maritime tourism and by category given the initial budget, also revealing possible tax evasion or laxity in collecting taxes.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: International Journal of Economic Sciences and Applied Research ; ISSN: 1791-3373 ; Volume: 5 ; Year: 2012 ; Issue: 1 ; Pages: 109-127 ; Kavala: Kavala Institute of Technology

Classification and Topics

• Classification: Wirtschaft ; Single Equation Models; Single Variables: Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities ; Tax Evasion and Avoidance ; Cooperative Games ; Sports; Gambling; Restaurants; Recreation; Tourism ; General Regional Economics: Econometric and Input-Output Models; Other Models
• Subject: maritime tourism ; tax revenues ; Greek economy ; tourism satellite account ; Steueraufkommen ; Steuer ; Steuerwirkung ; Tourismus ; Passagierschifffahrt ; Griechenland

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Diakomihalis, Mihail N.
• Event: Veröffentlichung
• (who): Kavala Institute of Technology
• (where): Kavala
• (when): 2012

Further information

• Handle: http://hdl.handle.net/10419/66651
• Last update: 10.03.2025, 11:41 AM CET