Abstract

The present study examines the factors influencing the variation of effective tax rates in the information technology and communications sector, specifically focusing on telematics in Greece. The period under investigation spans from 2008 to 2018, during which the country experienced a prolonged crisis. This research makes dual contributions; both empirically and methodologically, to the extensive literature on corporate taxation, with a specific focus on the Greek Information and Communication Technology (ICT) sector. By providing a nuanced analysis of the fiscal framework surrounding Greek ICT companies, the study enriches scholarly discussions and offers practical insights for policymakers, practitioners, and businesses navigating the dynamic ICT industry. The data analysis, conducted using regression models, reveals that factors such as research and development (R&D) size and intensity, as well as capital intensity, inventory intensity, and profitability, have a negative impact on effective tax rates.

Key words:  Corporation tax, effective tax rates, information, communication technology, R & D, Greece.