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Maritime Tourism Tax Revenues in Greece: A New Framework for Collection

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  • Mihail N. Diakomihalis

    (Technological Educational Institute of Epirus, School of Management and Economics Department of Accounting, Psathaki, 48100, Preveza, Greece)

Abstract

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.

Suggested Citation

  • Mihail N. Diakomihalis, 2012. "Maritime Tourism Tax Revenues in Greece: A New Framework for Collection," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 109-127, April.
    • Handle: RePEc:tei:journl:v:5:y:2012:i:1:p:109-127
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    References listed on IDEAS

    as
    1. Mihail N. Diakomihalis & Dimitris G. Lagos, 2008. "Estimation of the Economic Impacts of Yachting in Greece via the Tourism Satellite Account," Tourism Economics, , vol. 14(4), pages 871-887, December.
    2. Jane Bryan & Calvin Jones & Max Munday, 2006. "The contribution of tourism to the UK economy: Satellite account perspectives," The Service Industries Journal, Taylor & Francis Journals, vol. 26(5), pages 493-511, July.
    3. Daneswar Poonyth & Jonathan Barnes & Helen Suich & Mokgadi Monamati, 2002. "Satellite and resource accounting as tools for tourism planning in southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 19(1), pages 123-141.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Maritime tourism; Tax Revenues; Greek economy; Tourism Satellite Account;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods

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