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


  • Mihail N. Diakomihalis

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


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), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 5(1), pages 109-127, April.
  • Handle: RePEc:tei:journl:v:5:y:2012:i:1:p:109-127

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    More about this item


    Maritime tourism; Tax Revenues; Greek economy; Tourism Satellite Account;

    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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