[Journal:] International Journal of Economic Sciences and Applied Research [ISSN:] 1791-3373 [Volume:] 5 [Year:] 2012 [Issue:] 1 [Pages:] 109-127
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.