The Nature and Problems of Greek Tax System: Achievements and Challenges in Improving Greek Entrepreneurship

Liargovas, Panagiotis; Apostolopoulos, Nikolaos; Dermatis, Zacharias; Komninos, Dimitrios

doi:10.1108/978-1-83909-982-320211015

Cited by 3 publications

(4 citation statements)

References 8 publications

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“…Research shows that a fair and effective transition requires support for entrepreneurship in the regions that participated in mining in order to contribute to socioeconomic sustainable development and the creation of quality jobs (Filipović et al 2022;Henriques et al 2022;Krawchenko and Gordon 2021;Leppänen and Liefferink 2022). This gap in trust between Greek businessmen and the banking system has also appeared in other research (Apostolopoulos et al 2021(Apostolopoulos et al , 2022.…”

Section: Discussionmentioning

confidence: 93%

“…2024, 14, 64 2 of 21 and Callaci 2019) that existing and newly attracted businesses will create quality jobs to employ them (Zervas et al 2021) and that there is a comprehensive transition plan with strong financial instruments, in place and implemented, to avoid the desertification of their region (Filipović et al 2022;Krawchenko and Gordon 2021;Manta et al 2020). To mitigate the negative impacts of the transition, these regions also need investments that will create quality jobs that workers will assume after upgrading their knowledge and skills (Liargovas et al 2021;Nikas et al 2020).…”

Section: Introductionmentioning

confidence: 99%

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An Entrepreneurial Perspective on the Transition of Lignite Rural Areas to a New Regime within a Suffocating Timeframe

Makris,

Apostolopoulos,

Anastasopoulou

2024

Administrative Sciences

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Timetables for energy transition vary across EU Member States. The planning for dealing with the consequences of the transition in affected regions also varies. Under the pressure of the ten-year economic crisis, Greece is one of the few countries that has committed to stop using lignite in electricity generation, achieving 80% by 2023 and definitively by 2028. Apart from its environmental impact, the country assessed using lignite in electricity generation as unprofitable and damaging to the Greek economy. Simultaneously, it formulated a national energy transition plan for the country’s lignite areas. The plan also provides support for existing enterprises and incentives for new enterprises. European and domestic financial instruments accompany the support incentives. The compressed timetable is ambitious and demanding, entailing risks of project failure. As one of the first Member State projects to be completed in 2028, its outcome will shape an ambient atmosphere, positive or negative, for other Member States’ projects as well. Based on the transition plan and the timelines to which Greece has committed, this research examines the reanimation of rural areas involved in lignite mining from the perspective of entrepreneurship and financial support instruments. The findings revealed that while there is strong social consensus around the design that incorporates best practices, the basis for the completion schedule has unrealistic elements that will have potentially negative consequences for the restoration of the areas that the energy transition affects. The present study highlights the risks for entrepreneurship that tight schedules pose in the context of lignite area redevelopment.

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Section: Discussionmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 99%

An Entrepreneurial Perspective on the Transition of Lignite Rural Areas to a New Regime within a Suffocating Timeframe

Makris,

Apostolopoulos,

Anastasopoulou

2024

Administrative Sciences

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“…Specifically, there is a strong worry in all EU countries about the possibility of power plant workers losing their jobs [12,13]. Notably, EU member states engage in energy transitions at different speeds [14,15], thus broadening workers' concerns, especially for staff in countries that have committed to transition in the short run [16]. Despite extant studies exploring energy transitions [17] and relevant employment issues [18], there is lack of empirical evidence on how the workers experience this change.…”

Section: Introductionmentioning

confidence: 99%

Just Transition Policies, Power Plant Workers and Green Entrepreneurs in Greece, Cyprus and Bulgaria: Can Education and Retraining Meet the Challenge?

Apostolopoulos,

Kakouris,

Liargovas

et al. 2023

Sustainability

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This study seeks to shed light on the changes currently occurring in Greece, Cyprus and Bulgaria on the energy transition process by examining the relevant consequences for power plant workers in the green energy market. The main aim of this paper is to explore the impacts of the implemented policies on the labour force of electricity generation stations and to identify learning needs for new skills and competences. Thus, it explores the possibility to achieve a just transition by employing workers from the high-carbon energy sector to the renewable energy sector. Qualitative research was carried out to explore the views and expectancies of the above-mentioned people as well as to trace the perceptions of the stakeholders of the green energy industry. A total of 30 semi-structured interviews were conducted in the previously mentioned three countries, which also investigated relevant training and upskilling programmes. The findings revealed various types of educational needs and techniques that can be applied by training providers in accordance to the power plant worker’s views as well as the disciplines and specialities of the workforce that are suitable to receive the further fit for attending such programmes. Workers in Greece and Cyprus appeared more optimistic for this possibility compared to Bulgarian workers. Green entrepreneurs were also optimistic but worried for the rate of investments in the green sector. The current findings describe the backdrop that challenges future retraining programmes with regard to achieving just transition policies for this workforce.

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“…In Ghana, the tax system does not reward tax-driven and risk-taking entrepreneurs as in developed economies such as America. According to Cullen and Gordon (2007), and Liargovas, Apostolopoulos, Dermatis and Komninos (2021), SME owners who take risks and are driven by the tax are favoured since the tax system in the USA is designed attractively for individuals who earn more. In effect, the system is meant to encourage individuals to be selfemployed hence, they pay lower taxes as their income level rises (Cullen & Gordon, 2007).…”

Section: Smesmentioning

confidence: 99%

Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana

Mbilla

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College of Law and Management Studies, UKZN 2023iii DEDICATION This thesis and PhD degree are dedicated to my parents. My father, Mbilla Alale, whose words of encouragement, push for tenacity and inspiration to strive for better education ring in my ears.Special gratitude to my loving Mother, Awumbam Mbilla, who motivated me to unleash my most significant potential and always saw the best in whatever I aspired to become. iv ACKNOWLEDGMENTSThank you to my supervisors, Prof. Mabutho Sibanda and Dr Siphiwe Mqadi, for providing directions, instructions, feedback, and support throughout this thesis. A special thanks to the Dean of Regentropfen College of Applied Sciences, Mr Abiola Adeniyi, for all the needed consultations and support that he gave me throughout this period. I also want to thank the Administrator, Higher Degrees, School of Accounting, Economics and Finance, Mrs Sesheni Naidoo, and the current Dean and Head of the School of Accounting, Economics and Finance, Prof M. Sibanda, for providing that much-needed push in the right direction, guidance and a sounding board when required. Thank you to my siblings for putting up with me when I was at my "lows" with this thesis and were always there when I needed an escape.

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The Nature and Problems of Greek Tax System: Achievements and Challenges in Improving Greek Entrepreneurship

Cited by 3 publications

References 8 publications

An Entrepreneurial Perspective on the Transition of Lignite Rural Areas to a New Regime within a Suffocating Timeframe

An Entrepreneurial Perspective on the Transition of Lignite Rural Areas to a New Regime within a Suffocating Timeframe

Just Transition Policies, Power Plant Workers and Green Entrepreneurs in Greece, Cyprus and Bulgaria: Can Education and Retraining Meet the Challenge?

Tax equity perceptions, compliance intention and compliance behaviour among small and medium enterprises in Ghana

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