Bulletin of Applied Economics 2022
DOI: 10.47260/bae/1013
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Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?

Abstract: This paper focused on the study and analysis of the phenomenon of tax evasion in Greek hospitality companies (hotels). Its main research objective was to investigate the degree of tax evasion of hotel companies, to examine its causes, its implications and how to deal with it. The processing of the replies given shows that a large proportion of hoteliers consider that businesses are 'over-taxed', while a common belief is that if a more favourable tax treatment were to apply it would lead to a strengthening of t… Show more

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