Determinants of the variability of corporate effective tax rates : evidence from Greece

• Main Author: Μουρίκης, Ιωάννης
• Other Authors: Τζελέπης, Δημήτριος
• Format: Thesis
• Language: English
• Published: 2017
• Subjects: Effective tax rate; Firm size; Profitability; Leverage; Capital intensity; Corporate tax system; Αποτελεσματικός φορολογικός συντελεστής; Μέγεθος επιχείρησης; Κερδοφορία; Μόχλευση; Κεφαλαιακή ένταση; Εταιρικό φορολογικό σύστημα; 336.207

In this dissertation, we examine the determinants of the effective tax rate (ETR) of Greek firms. The corporate effective tax rate plays a worthwhile role in fiscal and tax policies for companies and analysts. One of the most important issues in tax field, is to determine effective tax rates. The...