Dionysios Stasinopoulos

This article examines the relationship between workplace harassment, stress and quality of life of healthcare workers, and more specifically, nurses. The scope includes an analysis of how harassment and work-related stress affect mental health, job satisfaction and the overall well-being of workers. A comprehensive literature review methodology was used to put together findings from 47 empirical studies in various healthcare settings around the world. The results showed that workplace harassment, including verbal abuse and bullying, is significantly associated with increased job stress, lower job satisfaction and higher turnover propensity. In addition, occupational stress exacerbates mental health problems, leading to burnout and a reduced quality of life. Resilience emerges as a critical factor in mitigating these adverse effects, highlighting the need for resilience-building interventions. The article also highlights the importance of strong institutional policies, effective stress management programmes and supportive work environments to improve health workers’ quality of life.

Chronic renal failure is one of those chronic diseases that, due to the persistence of the disease and the long-term treatment process, has various effects on the physiological, psychological, functional capacity, lifestyle changes and independence status of the patient and his/her family. The aim of this study is to explore nurses' attitudes and perceptions of psychological distress and psychological support for hemostatic patients. To this end, a quantitative questionnaire survey was conducted among nurses in a large Greek provincial hospital. According to the results of the survey, the psychological burden of hemostatic patients is particularly high, confirming previous data. The most important finding of the present study is that when patients do not receive, or at least feel that they do not receive, psychological support from their close family circle, this has a negative impact on the patient's cooperation during treatment.

This paper aims to investigate the cost-effectiveness of the four Greek public pediatric hospitals through a financial analysis of their financial statements for the period 2017-2022. Special emphasis is given to the effects of the Covid-19 pandemic crisis that has hit the country, in order to analyze the challenges and evaluate the management of financial resources during this critical period. The Covid-19 pandemic caused a significant increase in expenditure due to the emergencies that arose, such as the acquisition of personal protective equipment, the recruitment of additional workers and the strengthening of infrastructure. At the same time, hospitals’ revenues decreased due to reduced patient attendance and the postponement of scheduled surgeries. These conditions have forced hospitals to reorganize their resource management, focusing on responding to emergencies and ensuring the prevention of the spread of infections.

The aim of this paper is to analyse the phenomenon of the shadow economy in the individual entrepreneurship sector of human-to-human services (H2H) during and after the period of the COVID-19 pandemic in Greece. The study demonstrates income concealment ranging from 41.46% to 59.14% in the individual entrepreneurship sector until 2017. In fact, until the emergence of the COVID-19 pandemic in 2019, the tax evasion rate reached 65%. However, since 2020, with the onset of the pandemic, there has been a reduction of 56% of the phenomenon in this sector After the end of the pandemic, tax evasion continues to decline, approaching 52% in 2022, showing a steady downward trend. This paper notes that individual entrepreneurship was not significantly affected in terms of income, which in 2020 reached €4.9 billion depicting an increase of 7% compared to 2019 (€4.6 billion), while in 2021 (€5.8 billion) and 2022 (€6.9 billion), when the economy starts to normalise after the end of the pandemic, the income increase from individual entrepreneurship soared to 19% and 17% respectively. The survey also showed a significant decrease in the consumption of clothing and household durables in 2020, by 27.43% and 15.81% respectively, a significant decrease in entertainment expenditure by 27.43% and a significant decrease in transport expenditure by 16.81%. Households significantly reduce the resources allocated to hotels and restaurants by 36.48% in 2020. Finally, expenditure on food, housing, water and energy recorded a small change, showing a stable trend that was not significantly affected by the health crisis. However, after the end of the pandemic, total household consumption expenditure increased by 9.11%.

The paper attempts to measure and report the extent and magnitude of Shadow Economy in Real Estate in Greece. The present research analyzed the sale prices of residential real estate for the years 2018 and 2022. In the first phase, the sale price per square meter was determined for the houses for sale, in particular apartments and detached houses, through websites of real estate ads for sale. In the second phase, the average sale price per square meter was determined for the same years, through the analysis of sales contracts as they are recorded in detail in the application of the Greek Ministry of Finance, the "Register of Real Estate Transfer Values". The comparison that followed showed that the percentage difference between these two figures is related to the shadow economy. From 2018 to 2022, the shadow economy in real estate shows a clear trend of decline, although it is still high. From 49.38% estimated to hide the real sale value in 2018, it decreased to 39.48% in 2022, not counting any discounts made. In 2018 the amount of the declaration of actual sales values was estimated at € 614.6 million and in 2022 at € 728.7 million. At the same time, a quantitative survey was conducted on a random sample of 715 people in order to estimate the percentage of achieving a discount between the buyer and seller with a period of the last five years. The conclusion is that the discount rate in the majority ranges up to 5% especially in recent years, while rates up to 10% are noted on old properties. The above amount of deduction must be taken into account for the final determination of the estimated shadow economy in the real estate market. Also identified were those properties that were sold with a significant difference from their objective value, i.e. over € 100,000.00 and over € 200,000.00, an important indication for "laundering" non-taxable and / or dirty money. In 2018, money laundering was estimated at €192.5 million to €231 million and in 2022 at €227 million to €303 million.

Tax literacy refers to the citizens’ degree of possession of specific competencies and skills, which are required for understanding tax issues and concepts at a basic level, and to handle their tax obligations at an advanced level. The aim of this paper is to analyse whether the level of tax literacy affects the tax citizens’ compliance and government trust, especially of those with a high level of general scientific academic literacy. A quantitative survey of 757 physicians was carried out for the purposes of this study, which showed that an increase in tax literacy can be more effective in increasing tax compliance than an increase in the so-called economic and/or financial literacy. Finally, the research showed that when citizens - in this case physicians - are actively involved in managing their personal tax affairs without resorting to a professional accountant/tax advisor, they exhibit a more responsible tax behaviour.

This paper aims to review and analyze the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark up method, net worth method, source & application of funds technique, unit & volume method and bank deposits/cash expenditure technique) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilising the information from various sources and bodies. The implementation of indirect auditing methods by the Tax Authority is gradually taking precedence among other methods as on the one hand it can provide more effective monitoring and disclosure of withheld tax liabilities and on the other hand it requires proper utilization and feedback with data and information from public and non-public bodies. The full digital restructuring, the systematisation of process flows, the automatic digital recording of data on a single platform and, above all, the multi-level 'interoperability' of the public services involved can become an 'effective tool' for the successful implementation of indirect auditing methods.

This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.

This article attempts to measure and report the extent and magnitude of tax evasion by all kinds of enterprises in the Greek economy, for the period 2011–2017, utilizing the ‘single net profit ratios’, which were implemented in the past by the Hellenic Tax Authority in the context of tax audits. According to the research findings, the annual tax evasion for all Greek enterprises was calculated on average for the period 2011–2017, in terms of gross revenues concealment, at €57.5 billion (31.58% of GDP). Since 2011 there has been a strong steady decline in tax evasion of enterprises while on the contrary a steady increase has been recorded for sole proprietorships and self-employed.