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*82 ',-3*'-8 $#4)/+µ"/$/98+8 $/, $-/).D'+#2 -#47#9'( 'K'D9K'"( +*82 $#4)%+µ"# /")/2/µ9#, µ'

#$/*0D'+µ# 2# 78µ"/,-48;/32 $/DD0( $'-"/10( #+.5'"#( )" #+,20$'"#( +*82 '5#-µ/4A */,

=.>.?. B"#5/-0( %+/2 #5/-. +*/ +1'7"#+µ% */, =.>.?., %$:( 4"# $#-.7'"4µ# / *-%$/(

$-/+7"/-"+µ/3 */, *%$/, $#-/1A(, 01/,2 µ'4.D/ #2*9)*,$/ +*/ 7"';20( 'µ$%-"/ )#" 78µ"/,-4/32

+,2;A)'( #F'F#"%*8*#( 4"# *"( '$"1'"-A+'"( )#" +*-'FDM+'"( +*/2 #2*#4:2"+µ%. >#-. */ 4'4/2%(

%*" :( 5%-/(, 'µ5#296'" µ'4.D8 +*#;'-%*8*# %+/2 #5/-. +*# F#+"). */, 1#-#)*8-"+*").,

'2*/3*/"( '2*/$96'*#" #-)'*. µ'4.D8 $/")"D/µ/-59# +*8 7/µA )#" +*/2 *-%$/ $/, '5#-µ%6'*#" */

+3+*8µ# =.>.?. +*"( 7".5/-'( 1M-'(. <$.-1/,2 4"# $#-.7'"4µ#, µ'4.D'( 7"#5/-0( +*/,(

+,2*'D'+*0( =.>.?. A +*"( 'K#"-0+'"(, $/, '$8-'.6/,2 *82 #$/7/*")%*8*# */, '2 D%4:

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=.>.?. :( +,2.-*8+8 */, F#+")/3 +,2*'D'+*A) µ#( 01'" 7'9K'" %*", 1M-'( $/, '5#-µ%6/,2 */2 97"/

F#+")% +,2*'D'+*A (%$:( 4"# $#-.7'"4µ# */ Y/,K'µF/3-4/ µ' */ C'K")%), µ$/-'9 2# 'µ5#296/,2

28

µ'4.D'( 7"#5/-0( +*82 #$/7/*")%*8*# */, 5/-/D/4")/3 */,( +,+*Aµ#*/( )#" +,2'$M(

+,2'"+5/-.( +*# 78µ%+"# 0+/7#.

2.3 $7 BJB>@µ? *.1./. B>@E ""

E"# 2# µ$/-0+'" )#2'9( 2# )#*#2/A+'" */ #2*9)*,$/ $/, 01/,2 /" 7".5/-/" *3$/" 5/-/7"#5,4A(

)#" 2# #2*"D85;'9 *"( D3+'"( $/, µ$/-/32 *# )-.*8 µ0D8 2# 7M+/,2 +*/ $-%FD8µ#, ;# $-0$'" $-M*#

2# 'K'*#+*'9, / *-%$/( µ' */2 /$/9/ D'"*/,-4'9 */ +3+*8µ# =.>.?. +*82 GG, D#µF.2/2*#( ,$%&8

*82 'K0D"KA */,, *# F#+"). 1#-#)*8-"+*"). */, )#;M( '$9+8( )#" ).$/"'( "7"/µ/-59'( */,, /" /$/9'(

µ.DD/2 7#1*,D/7'912/,2 *82 «,EC++(4- D;*2),» #,*/3 */, +,+*Aµ#*/(.

2.3.1 ! HKL9;K@ >7M *.1./. B>@E ""

1951

J/ L0D4"/, 8 E'-µ#29#, 8 E#DD9#, 8 !DD#279#, 8 S*#D9# )#" */ Y/,K'µF/3-4/, "7-3/,2 - µ' *8

+,2;A)8 *:2 >#-"+9:2, *82 !?21D,KAB "-4)@;7;, Q)F2,A, A,4 R5+?G,.

1957

C' *82 ,$/4-#5A *8( %?)FBA7. ;7. S:µ7., "7-3'*#" 8 !?21D,KAB $4A-)-µ4AB "-4)@;7;,

(!$") $/, $-/0FD'$' *8 78µ"/,-49# µ"# '2"#9#( '+:*'-")A( #4/-.( )#" *82 *'D:2'"#)A 02:+8 *:2

0K" $-/#2#5'-;02*:2 )-#*M2. H +,2;A)8 *0;8)' '$"+Aµ:( +' "+13 #$% *82 1 S#2/,#-9/, 1958. C'

*8 +,2;A)8 #,*A2 $-/FD0$/2*#2 *# 'KA( :

• H 78µ"/,-49# µ"#( A-4)B. ,3-25. 1:-9( '+:*'-"). +32/-# +*8 7"#)928+8 #4#;M2 $/,

'K'"7")'3'*#" µ' *82 :

! 'D',;'-9# ),)D/5/-9#( #4#;M2, ,$8-'+"M2, )'5#D#9:2 )#" *82 'D',;'-9#

'4)#*.+*#+8( '-4#6/µ02:2 +' %D# *# +,µF#DD%µ'2# )-.*8 - µ0D8 )#"

! *82 #$#4%-',+8 7"#)-9+':2 )#*. 5,+")M2 )#" 2/µ")M2 $-/+M$:2 D%4:

';2")%*8*#( #$% *"( #-10( ).;' )-.*/,( - µ0D/,(.

• H ,"/;0*8+8 A-4)B. 6,<µ-+-34AB. D-+4;4AB., 78D#7A :

! )#*.-48+8 *:2 7#+µM2 )#" *:2 *'D:2'"#)M2 'D041:2 µ'*#K3 *:2 )-#*M2 - µ'DM2

*8( O,2;A)8(.

! '5#-µ/4A )/"2/3 7#+µ/D/49/, 4"# *# 'K:*'-"). +32/-#.

29

http://el.wikipedia.org/wiki/1958

http://el.wikipedia.org/wiki/1_%CE%99%CE%B1%CE%BD%CE%BF%CF%85%CE%B1%CF%81%CE%AF%CE%BF%CF%85

http://el.wikipedia.org/wiki/1_%CE%99%CE%B1%CE%BD%CE%BF%CF%85%CE%B1%CF%81%CE%AF%CE%BF%CF%85

http://el.wikipedia.org/wiki/1958

1967

J/ O,µF/3D"/ *8( @/"2%*8*#( '20)-"2' *%*' 73/ /7849'( (>-M*8 )#" B'3*'-8 !7849#), /" /$/9'(

$'-"D.µF#2#2 *# 4'2"). 1#-#)*8-"+*"). */, =.>.?. (4'2")%(, $/D,+*#7"#)%( )#" µ8 +:-',*")%(

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H /2:;7 $673C,, )#D/3+' *# )-.*8 µ0D8 2# '5#-µ%+/,2 µ01-" */ 1970 02# )/"2% +3+*8µ#

=.>.?. ! 5%-/( 0$-'$' 2# A*#2 4'2")%( )#" 2# '$"F.DD'*#" +' %D# *# +*.7"# *8( $#-#4:4A( )#" *8(

7"#2/µA(. H #(=;(27 $673C, $'-"D.µF#2' *# F#+"). 1#-#)*8-"+*"). */, )/"2/3 +,+*Aµ#*/(.

Z582' µ'4.D# $'-";M-"# 'D',;'-9#( +*# )-.*8 µ0D8 #2#5/-"). µ' */,( +,2*'D'+*0( )#" *"(

#$#DD#40(. G$9+8(, *# )-.*8 µ0D8 '91#2 *82 ',10-'"# 2# '5#-µ%6/,2 *# 7"). */,( +107"# 4"# *"(

µ")-0( '$"1'"-A+'"( )#" *"( 4':-4")0( ')µ'*#DD'3+'"(. C' F.+8 *"( /7849'( #,*0(, *# *%*' )-.*8

µ0D8 *8( @/"2%*8*#(, %$:( 8 E'-µ#29#, 8 !DD#279#, */ Y/,K'µF/3-4/, 8 E#DD9#, $-/1M-8+#2 +*82

'5#-µ/4A */, =.>.?. O*8 E#DD9# µ"# µ/-5A */, 5%-/, #,*/3 '5#-µ%6'*/ #$% */ 1954.

1968

E'22"0*#" / µ'4#D3*'-/ 'µ$/-")%( +,2#+$"+µ%( +*/2 )%+µ/. !" 0K" 1M-'( )-.*8 - µ0D8 (L0D4"/,

E#DD9#, E'-µ#29#, S*#D9#, Y/,K'µF/3-4/ )#" !DD#279#) *8( G!@, "7-3/,2 *82 J'D:2'"#)A Q2:+8 :

• @#*#-4/32*#" /" *'D:2'"#)/9 7#+µ/9 µ'*#K3 *:2 0K" 1:-M2.

• G5#-µ%6'*#" )/"2% 7#+µ/D%4"/ 4"# *"( '"+#4:40( $/, $-/0-1/2*#" #$% 1M-'( ')*%( *8( G!@.

• G5#-µ%6/2*#" )/"2/9 )#2%2'( )#*#4:4A( 4"# *# 'µ$/-'3µ#*# $/, $-/0-1/2*#" #$% 1M-'(

')*%( *8( G!@.

• H *'D:2'"#)A #K9# $-/+7"/-96'*#" )#*. /µ/"%µ/-5/ *-%$/.

1973

H ?44D9#, 8 S-D#279# )" 8 B#29# '2*.++/2*#" +*82 G!@.

1976

J82 158 C#-*9/, 1976, µ' *82 !7849# 76/308/!$" 7"#+5#D96'*#" 8 #µ/"F#9# +,27-/µA )#" 8

7"/")8*")A +,2'-4#+9# µ'*#K3 %D:2 *:2 1:-M2 )-#*M2 µ'DM2.

1977

O*"( 17 C#[/, 1977, */ O,µF/3D"/ ,"/;0*8+' *82 67 "-4)-;4AB $673C,, µ' *82 /$/9#

7"#4-.5'*#" */ A-4)@ <=<;7µ, H@2-? /2-<;4F*µ()7. 8IC,.. H '2 D%4: /7849#, A*#2 8 F#+")A

$-.K8 µ' *82 /$/9# )#;"'-M;8)', 8 %+/ */ 7,2#*% $'-"++%*'-/ /µ/"%µ/-58 '5#-µ/4A */, =.>.?.

1981

H GDD.7# '2*.++'*#" +*82 G!@.

30

1983

H S+$#29# )#" 8 >/-*/4#D9# '2*.++/2*#" +*82 G!@.

1985

G4)-9;8)' #$% */ O,µF/3D"/ 8 N(?AB JCG+-. *8( G$"*-/$A(, $/, A*#2 02# $-%4-#µµ# 4"# *82

/D/)DA-:+8 *8( '+:*'-")A( #4/-.(.

1987

J/ 1986 ,$/4-.58)' 8 !)4,C, !?21D,KAB /25I7 $/, *0;8)' +' "+13 *82 01 S/,D9/, 1987.

\*#2 8 $-M*8 *-/$/$/98+8 *8( O,2;A)8( *8( ]Mµ8( )#" $-/0FD'$' *82 )#*.-48+8 %D:2 *:2

'µ$/79:2 4"# *82 '$9*',K8 *8( 'D'3;'-8( 7"#)928+8( #4#;M2, ,$8-'+"M2, $-/+M$:2 )#"

)'5#D#9:2.

1993

@#*.-48+8 *:2 'D041:2 +*# '+:*'-"). +32/-# )" *),2I7 ;7. ()4,C,. ,3-25. . E"# 2# '$"*',1;'9

).*" *0*/"/, 8 G$"*-/$A $-%*'"2' *82 µ'*#$A78+8 #$% 02# +3+*8µ# F#+"+µ02/ +*82 «?-1A */,

>-//-"+µ/3» ($/, 9+1,' µ01-" ')'928 *8 +*"4µA), +' 02# .DD/ +3+*8µ#, F#+"+µ02/ +*82 «?-1A *8(

>-/0D',+8(». @.*" *0*/"/ %µ:( 7'2 04"2' #$/7')*% #$% *# )-.*8 µ0D8, '5%+/2 ,$A-1#2 $/DD/9

7"#5/-'*")/9 +,2*'D'+*0( =.>.?. )#" *#,*%1-/2# 7'2 ,$A-1' ).$/"/( '$#-)A( µ81#2"+µ%( 4"# *82

#2#7"#2/µA *:2 '"+$-.K':2 =.>.?., µ' *-%$/ $/, 2# #2*")#*/$*-96/,2 *82 $-#4µ#*")A

)#*#2.D:+8. Q*+" ,"/;'*A;8)' 02# µ(;,G,;4A@ A,F(<;:. H./.8. $/, '5#-µ%6'*#" #$% *82 01

S#2/,#-9/, 1993 +*"( '27/)/"2/*")0( +,2#DD#40(, µ' #$/*0D'+µ# 2# 7"#*8-8;/32 7"#5/-'*").

+,+*Aµ#*# =.>.?., #DD. 1:-9( 'D041/,( +*# +32/-#.

1995

H ?,+*-9#, 8 ="2D#279# )" 8 O/,879# '2*.++/2*#" +*82 G!@.

2004

H @3$-/(, 8 C.D*#, 8 J+'19#, 8 G+;/29#, 8 !,44#-9#, 8 >/D:29#, 8 Y'*/29#, 8 Y";/,#29#, 8

OD/F#)9# )" 8 OD/F'29# '2*.++/2*#" +*82 GG.

2007

H L/,D4#-9# )" 8 ]/,µ#29# '2*.++/2*#" +*82 GG.

31

2007

C' *82 !7849# 2006/112/G@ #2#$D.;'*#" 8 Q)*8 @/"2/*")A !7849# 77/388/G!@, %$:( '$9+8(

)#" 8 >-M*8 )#" B'3*'-8 !7849#, +*# $D#9+"# µ"#( $-/+$.;'"#( 4"# #$D/$/98+8 */, )'"µ02/, *8(

F#+")A( 2/µ/;'+9#( =.>.?. +*82 GG.

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32

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D/K/7-%µ8+8 78µ"/3-48+' F#+")0( #7,2#µ9'( +*/ +3+*8µ# =.>.?. )#;"+*M2*#( */ #,*/µ.*:(

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µ'-"79/, *8( «DC;,. ;1) 67µ-<C1) (<@61)».

33

2.4.1 (; C?B;<LA ?QME?µIHA >7M BMB>=µ?>7A *.1./.

@#*. *82 $-/+:$")A .$/&8 */, +,44-#50#, /" F#+")0( #7,2#µ9'( $.2: +*"( /$/9'( +*8-96'*#"

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• "+*/-")M2 )/"2:2")//")/2/µ")M2 $#-#4%2*:2

• '$"1'"-8µ#*")M2 $#-#4%2*:2

• +,µ$'-"5/-")M2 $#-#4%2*:2

• *'12")M2 $#-#4%2*:2

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$'-"4-.5/2*#" $"/ ).*: µ' µ'4#D3*'-8 D'$*/µ0-'"#.

2.4.1.1 ! %B>78;<= #7;EPE;<77;<7E7µ;<= 187BL::;B@ (The Historical - Socioeco-

nomic Approach)

H +8µ#+9# *:2 "+*/-")M2 $#-#4%2*:2 '92#" )#;/-"+*")A. B"#7-#µ#*96/,2 +8µ#2*")% -%D/ +*8

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34

µ'4.D8 $-/+$.;'"#, 4"# 2# #DD.K'" µ"# )#D. '7-#":µ028 )/,D*/3-# $/, ',2/'9 *82 #2.$*,K8

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3&/( *8( #$MD'"#( D%4: *8( µ'*.F#+8( #$% */ +3+*8µ# I +*/ +3+*8µ# <.

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35

$-/+M$:2, ,$8-'+"M2 )#" )'5#D#9:2), /7A48+' µ'2, +*82 #$/)%µ"+8 +8µ#2*")M2 :5'D'"M2 4"#

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)/,D*/3-# *:2 )-#*M2 µ'DM2.

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7/µ8µ02'( "+*/-"). /" /")/2/µ9'( )#" )/"2:29'( *:2 )-#*M2 µ'DM2, '41'9-8µ# #-)'*. 73+)/D/, '.2

D.F'" )#2'9( ,$%&8 %*" +*82 $#-/3+# 5.+8 / #-";µ%( *:2 )-#*M2 µ'DM2 *8( GG #20-1'*#" +*"( 27

1M-'(. J/,D.1"+*/2 %µ:(, ;# $-0$'" 2# 492'" #2*"D8$*% %*" +' ).$/"'( $'-"$*M+'"(, '92#" 7,2#*%2 /"

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=.>.?. W( #$/*0D'+µ#, ;# $-0$'" 2# D#µF.2/2*#" +/F#-. ,$%&8 4"# 2# µ82 $-/:;/32*#" )#"

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36

2.4.1.2 ! "R;OH;8@µ?>;<= 187BL::;B@ (The Business Approach)

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*'12/D/49#( *8( $D8-/5/-9#( +' ).;' )-9)/ *8( #D,+97#( #K9#( */,( - +' µ"# $-/+$.;'"# 2#

µ'*#*-#$/32 +' &85"#)/3( /-4#2"+µ/3( - / -,;µ%( ,"/;0*8+8( *8( '2 D%4: *'12/D/49#( #$% */

78µ%+"/ 'D'4)*")% µ81#2"+µ%, ,$/D'9$'*#" )#*. $/D3 #$% #,*%2 $/, ,"/;'*'9 */ $#4)%+µ"/

'$"1'"-8µ#*")% +3+*8µ#. J/ 4'4/2%( #,*% 7'2 '92#" )#;%D/, *,1#9/. >#-#7/+"#). / 78µ%+"/(

*/µ0#( A*#2 )#" '92#" D"4%*'-/ ',0D")*/( #$% */2 '$"1'"-8µ#*")% */µ0#. Y%4: *8( .µ'+8(

+,+10*"+8( */, +,+*Aµ#*/( =.>..? µ' */ '$"1'"-8µ#*")% +3+*8µ#, 8 0DD'"&8 ','D"K9#( 4'2")%*'-#

*:2 78µ%+":2 µ81#2"+µM2, '$8-'.6/,2 *82 #$/7/*")%*8*# */, =.>.?. T+/ $"/ $/D3$D/)/ 492'*#"

*/ '$"1'"-8µ#*")% $'-"F.DD/2 )" / 1#µ8D%( F#;µ%( ','D"K9#( *:2 78µ%+":2 µ81#2"+µM2 $#-#µ02'"

37

+*#;'-%(, *%+/ $'-"++%*'-/ '$8-'.6'*#" )#" ;# '$8-'.6'*#" 8 #$/7/*")%*8*# */, +,+*Aµ#*/(

=.>.?.

'MµRL8?Bµ?

!"#$ #%& '()*+',-. $')/% #)0 *011("23", % ')A0'A)-=#%#" #)0 4',?4,(%µ"#,-)@ '4(,5$AA)&#)B *4

*0&60"*µ= µ4 #) ?"µ%A= 4';'46) 404A,G;"B #+& 6%µ)*;+& µ%?"&,*µ>& -", 14&,-=#4(" #%B 6%µ=*,"B

-("#,-.B µ%?"&.B, *0µ5$AA)0& "(&%#,-$ *#%& "')6)#,-=#%#" #)0 *0*#.µ"#)B 7.8.9., A=1+ #)0

?"µ%A)@ 4','36)0 *0&#)&,*µ)@ µ4#"G@ #)0 *0*#.µ"#)B 7.8.9. -", #)0 40(@#4()0 4',?4,(%µ"#,-)@

*0*#.µ"#)B. H*) µ4,>&4#", #) 4';'46) *0&#)&,*µ)@ µ4#"G@ #+& 6@) *0*#%µ$#+&, #=*) µ41"A@#4(%

4;&", % ',D"&=#%#" 4µ2$&,*%B -$'),"B µ)(2.B "'$#%B *#)& #)µ3" #)0 7.8.9.

2.4.1.3 ! 'MµRH8;G78;<= 187BL::;B@ (The Behavioral Approach)

J# *-9# +,+*#*"). µ0-8 */, /")/2/µ")/3 $#-#4:4")/3 ),)DMµ#*/( ('$"1'"-A+'"(, 2/")/),-". )#"

@-.*/(), +,µµ'*01/,2 '2'-4. +*/ 4'2")%*'-/ 5/-/D/4")% )3)D:µ#. O*/ +3+*8µ# =.>.?., */

)#;02# #$% *# *-9# µ0-8 7"#7-#µ#*96/,2 02# 1:-"+*%, ',7".)-"*/ -%D/ )#" *#,*%1-/2# %D# µ#69,

+,µF.DD/,2 +*82 $#-#4:4A *:2 5/-/D/4")M2 '+%7:2. J/ @-.*/( $#-.4'" )" 'D041'" *82 '5#-µ/4A

*8( 5/-/D/4")A( $/D"*")A(, /" '$"1'"-A+'"( '"+$-.**/,2 )#" )#*#F.DD/,2 */ =%-/ >-/+*";0µ'28(

?K9#( +*/ @-.*/( (µ' F.+8 *82 ,5"+*.µ'28 5/-/D/4")A $/D"*")A) )#" *'D")., *# 2/")/),-".

$D8-M2/,2 */ '2 D%4: 5%-/. C' F.+8 *8 +,µ$'-"5/-")A $-/+044"+8, 8 +,µ$'-"5/-. *:2 *-"M2

+,+*#*")M2 µ'-M2 */, 5/-/D/4")/3 ),)DMµ#*/(, '$8-'.6'" *82 #$/7/*")%*8*# */, +,+*Aµ#*/(

=.>.?., 8 /$/9# 'K#-*.*#" $-/5#2M( )" #$% */ F#;µ% #$MD'"#( 5/-/D/4")M2 '+%7:2 D%4:

3$#-K8( *8( #$.*8(. O3µ5:2# µ' *82 $#-/3+# '-4#+9#, /" +,µ$'-"5/-")/9 $#-.4/2*'( 01/,2 2#

).2/,2 µ' */ ;0µ# *8( 8;")A(, 8 /$/9# µ$/-'9 2# D.F'" *"( #)%D/,;'( *-'"( 7"#+*.+'"( (#2.D/4# µ'

*/ $/"/ +,+*#*")% µ0-/(, 8 8;")A '92#" +,27'7'µ028) :

• $/D"*")A 8;")A

• '$"1'"-8µ#*")A 8;")A

• 5/-/D/4")A 8;")A

2.1.4.3.1 179;>;<= @S;<=

J/ +3+*8µ# =.>.?. '$8-'.6'*#" #$% */ '$9$'7/ D-+4;4AB. 7F4AB.. T+/ µ'4#D3*'-8 '92#" 8

3$#-K8 7"#$D/)A( )#" 7"#5;/-.( +' 02# )-.*/(, *%+/ #,K.2'" 8 $";#2%*8*# 5/-/D/4")A( #$MD'"#(.

?,*% +,µF#92'" 7"%*" 8 #9+;8+8 $/, 01'" / $/D9*8(, %*" */ 78µ%+"/ 1-Aµ# 7'2 *,41.2'" *8(

)#*.DD8D8( 7"#1'9-"+8(, 78µ"/,-4'9 *.+'"( 4"# 5/-/7"#5,4A. E'2"). %+/ $'-"++%*'-/

38

1'"-/*'-'3/,2 /" +10+'"( )-.*/,( $/D9*8, *%+/ $'-"++%*'-/ #,K.2'*#" 8 $";#2%*8*# 2#

'µ5#2"+*/32 *.+'"( 7"#+$.;"+8( */, 78µ/+9/, 1-Aµ#*/(.

2.1.4.3.2 "R;OH;8@µ?>;<= @S;<=

O' 02# )-.*/( 4'µ.*/ #$% )#D/3( «'*#"-")/3( $/D9*'(» */ +3+*8µ# =.>.?,. 01'" )#D3*'-'(

$";#2%*8*'( 2# D'"*/,-4A+'" /µ#D. $#-. +' 02# )-.*/( 4'µ.*/ #$% )#)/3( '*#"-")/3( $/D9*'(.

Q1'" A78 #2#5'-;'9, / "+1,-%( F#;µ%( +,+10*"+8( µ'*#K3 */, +,+*Aµ#*/( =.>.?. )#" */,

',-3*'-/, '$"1'"-8µ#*")/3 +,+*Aµ#*/(. O' #,*. *# $D#9+"# 8 022/"# *8( (;,424AB. A-4)1)4AB.

(?F=)7., «(;,424A-= D-+C;7» )#" A-4)1)4AB. )-µ4µ-D-C7<7., 01/,2 "7"#9*'-# µ'4.D8 +8µ#+9# )#"

+,270/2*#" .µ'+# µ' *82 #$/7/*")%*8*# */, +,+*Aµ#*/( =.>.?. C"# '$"1'9-8+8 8 /$/9#

'µ$D0)'*#" '9*' .µ'+#, '9*' 0µµ'+# +' 02# +3+*8µ# #$.*8( +*/2 */µ0# */, =.>.?., $-/5#2M(

#2A)'" +' ')'928 *82 )#*84/-9# '$"1'"-A+':2 $/, 7'2 #2*"D#µF.2/2*#" */2 )/"2:2")% */,( -%D/ A

$/, '+)'µµ02# #42//32 *82 3$#-KA */,. =,+")., 8 3$#-K8 )" / #-";µ%( *:2 µ8 )/"2:2").

,$'3;,2:2 '$"1'"-A+':2, '92#" */ #$/*0D'+µ# µ"#( +,2.-*8+8( $/DDM2 )#" 7".5/-:2 $#-#4%2*:2

$/, 7' +1'*96/2*#" .µ'+# #DD. 0µµ'+# µ' */ +3+*8µ# =.>.?. E"# $#-.7'"4µ#, 8 3$#-K8 '2%(

µ'4.D/, #-";µ/3 )#)M2 «'*#"-")M2 $/D"*M2» +' µ"# 1M-#, µ$/-'9 2# /5'9D'*#" +*/ 4'2")%*'-/

+3+*8µ# $#"7'9#( #,*A( *8( 1M-#(. O,2'$M(, ,$.-1'" µ"# +10+8 µ'*#K3 */, 4'2")%*'-/,

+,+*Aµ#*/( $#"7'9#( )#" */, 4'2")%*'-/, +,+*Aµ#*/( +,µ$'-"5/-.( *:2 '$"1'"-A+':2, :(

+,+*#*")M2 µ'-M2 */, 5/-/D/4")/3 ),)DMµ#*/(. ?,*A 8 +,µ$'-"5/-. %µ:( '$8-'.6'" *82

#$/7/*")%*8*# */, +,+*Aµ#*/( =.>.?. T*#2 */ +3+*8µ# $#"7'9#( «$#-.4'"» #2;-M$"2/ 7,2#µ")%

*/ /$/9/ +,+*A2'" )#" 7"#1'"-96'*#" µ8 )/"2:2"). ,$'3;,2'( '$"1'"-A+'"(, *%*' 8 $";#2%*8*#

#2.$*,K8( *8( #$.*8( +*/2 */µ0# */, =.>.?., '92#" #,K8µ028.

2.1.4.3.3 *78797:;<= @S;<=

C' F.+8 */ µ81#2"+µ% D'"*/,-49#( */, =.>.?., *# 2/")/),-". '92#" #,*. $/, $D8-M2/,2 */ 5%-/

)" %1" /" '$"1'"-A+'"(. J/ '$9$'7/ 9-2-+-34AB. 7F4AB. '$8-'.6'" +' µ'4.D/ F#;µ% *82

#$/7/*")%*8*# */, +,+*Aµ#*/( =.>.?. G.2 ).2/,µ' *82 #)-#9# ,$%;'+8 %*" */ '$9$'7/

5/-/D/4")A( 8;")A( *:2 $/D"*M2 +' µ"# 1M-#, F-';'9 K#52"). +*/ µ8702, *%*' 5,+"/D/4").,

,$.-1'" / )927,2/( 8 1M-# #,*A, 2# µ'92'" 1:-9( 78µ%+"# 0+/7#. R# µ$/-/3+' 2# "+1,-"+*'9

)#2'9(, %*" 4"# *8 7".$-#K8 *8( #$.*8( *3$/, «Carousel», 7'2 #$#"*'9*#" )#*. #2.4)8 8 +,27-/µA

*:2 2/")/),-"M2, '2 $.+8 $'-"$*M+'" */, *'D")/3 )#*#2#D:*A. O,2'$M( )#" µ' F.+8 */2 $"/ $.2:

"+1,-"+µ%, ;# $-0$'" 2# #$/7'"1;'9 '.2 ,$.-1'" %2*:(, ).$/"# +10+8 µ'*#K3 */, '$"$07/,

5/-/D/4")A( 8;")A( )#" *8( #$.*8( +*/2 */µ0# */, =.>.?. J/ '$"1'9-8µ# */, +,44-#50# '92#" %*",

+3µ5:2# µ' */ /")/2/µ")% $#-#4:4")% )3)D:µ# )#" */ +3+*8µ# =.>.?., *# 2/")/),-".

'$"F#-32/2*#" *'D"). */ 5%-/ (+,2'$M( ,$.-1'" .µ'+8 +10+8 µ'*#K3 5/-/D/4")A( 8;")A( )"

39

#$.*8( +*/2 */µ0# */, =.>.?.), '2M *#,*%1-/2# *-/5/7/*/32 *82 /")/2/µ9# µ' */ #2#4)#9/

#2;-M$"2/ 7,2#µ")%, $/, ;# +,+*A+'" )#" +*8 +,201'"# ;# 7"/")A+'" *"( '$"1'"-A+'"(. O,2'$M( %*#2

*/ '$9$'7/ 5/-/D/4")A( 8;")A( '92#" $/D3 1#µ8D%, #,K.2'*#" *#,*%1-/2# )" 8 $";#2%*8*# 2#

'µ5#2"+*/32 +*/ /")/2/µ")% )#" )#*. +,20$'"# +*/ 5/-/D/4")% )3)D:µ#, 02#( µ'4.D/( #-";µ%(

'$"1'"-A+':2 $/, ;# $-/+$#;A+/,2 2# ')µ'*#DD',*/32 */ µ81#2"+µ% =.>.?. )#" 2# 7"#$-.K/,2

).$/"#( µ/-5A( #$.*8, #$/7'")23/2*#( 0*+" *82 3$#-K8 µ"#( 0µµ'+8( +10+8(, µ'*#K3 *8( 8;")A(

)#" *8( #$.*8(. >/"# '92#" .-#4' 8 $";#2%*8*# µ0+# #$% µ"# /µ.7# $/D"*M2 - 7,28*")M2

'$"1'"-8µ#*"M2, µ' ,&8DA 5/-/D/4")A 8;")A )#" +,2'978+8, 2# 7"#$-.K/,2 #$.*8 +*/2 */µ0# */,

=.>.?. ; @#*. *82 .$/&8 */, +,44-#50# $/D3 µ")-A.

'MµRL8?Bµ?

!"#$ #%& '()*+',-. $')/% #)0 *011("23", % *0µ'4(,2)($ #+& #(,>& *0*#"#,->& µ4(>& (!($#)B,

4',?4,(.*4,B -", &),-)-0(,$) #)0 ),-)&)µ,-)@ '"("1+1,-)@ -0-A>µ"#)B -", -"#I 4'3-#"*% #)0

2)()A)1,-)@ -0-A>µ"#)B, 4'%(4$E)0& #%& "')6)#,-=#%#" #)0 *0*#.µ"#)B 7.8.9. J4 5$*% #%

*0µ'4(,2)(,-. '()*311,*%, % ')A,#,-., 4',?4,(%µ"#,-. -", 2)()A)1,-. %D,-. "')#4A)@& #,B #(4,B

5"*,-3B 6,"*#$*4,B ')0 6,"µ)(2>&)0&, "&#;*#),?", #,B *0µ'4(,2)(3B #+& µ4(>& #)0 2)()A)1,-)@

-0-A>µ"#)B -", #"0#=?()&" 4'%(4$E)0& #%& "'$#% *#) #)µ3" #)0 7.8.9..

2.4.1.4 ! $HOE;<= 187BL::;B@ (The Technical Approach)

H *'12")A $-/+044"+8 #5/-. +*82 #2#6A*8+8 ')'92:2 *:2 $'-"/1M2 )"2732/, #$MD'"#(

5/-/D/4")M2 '+%7:2, $/, $84.6/,2 µ0+# #$% *# 97"# *# *'12"). 1#-#)*8-"+*"). */, =.>..?.

()#*#2#D:*")%( 5%-/(, 4'2")%( 5%-/( ).#.). R# $-0$'" 2# +8µ'":;'9 %*" #,*. *# 1#-#)*8-"+*").,

7'2 #5/-/32 µ%2/ */2 =.>.?. #DD. )" .DD'( µ/-50( 5%-:2, %$:( 4"# $#-.7'"4µ# / =%-/( @3)D/,

G-4#+"M2 ([email protected].). ?2#50-/2*#" $"/ ).*: µ'-"). $#-#7'94µ#*# :

• UD-6B+1<7 ;1) D1+B<(1) : G$"*,41.2'*#" µ' *8 7AD:+8 '2%( µ%2/ $/+/+*/3 '$9 *:2

$-#4µ#*")M2 $:DA+':2 A µ' *82 'K/D/)DA-/, #$%)-,&8 ).$/":2 $:DA+':2.

• '7 (332,9B ;7. (D4E(C27<7. : G$"*,41.2'*#" µ' *8 µ8 '44-#5A *8( '$"1'9-8+8(, 0*+" M+*' -

D%4: *8( µ8 $D8-:µA( *:2 /5'"D%µ'2:2 5%-:2 )#" */, µ87'2")/3 )%+*/,( +,µµ%-5:+8( -

2# 'K/")/2/µ/32*#" $%-/".

• UD,313B 9-2-+-37;*1) <?),++,3:) <( E,µ7+@;(2- <?);(+(<;B : G$"*,41.2'*#" µ' *82

,$#4:4A ).$/":2 5/-/D/48*0:2 +,2#DD#4M2 +' 1#µ8D%*'-/ #$% */2 #-µ%6:2 - #2.D/4# µ'

*82 $'-9$*:+8 - +,2*'D'+*A.

40

• /,25+(4O7 6B+1<7. ;1) ,?;-D,2,6@<(1) : G$"*,41.2'*#" µ' *82 #$%)-,&8 */, 4'4/2%*/(

*8( )#*#2.D:+8( ).$/":2 $-/U%2*:2 A ,$8-'+"M2 #$% */,( "7"/)*A*'( A */,( ,$#DDAD/,(

*8( '$"1'9-8+8(.

• '7 A,;,G-+B ;-? 9@2-? D-? (4<D25EF7A( ,D@ ;7) (D4E(C27<7 : >-%)'"*#" 4"# $'-"$*M+'"(

%$/, / 5%-/( / /$/9/( '"+$-.1;8)', 7'2 #$/797'*#" +*/ 78µ%+"/, '9*' µ0+: «µ#4'"-0µ#*/(»

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'MµRL8?Bµ?

J3*+ #%B #4?&,-.B '()*311,*%B 4;&", 60&"#=& &" "&"1&+(,*#)@& -$'),4B "60&"µ;4B #)0 *0*#.µ"#)B

7.8.9., ')0 *0&63)&#", $µ4*" µ4 #" #4?&,-$ ?"("-#%(,*#,-$ #)0 2=()0 -", ',D"&=& &" "2.&)0&

-$')," '"($D0(" 40-",(;"B 1," "&$'#0G% #%B 2)()A)1,-.B "'$#%B.

2.4.1.5 ! ,H;>7M8:;<= 187BL::;B@ (The Functional Approach)

! 97"/( / µ81#2"+µ%( D'"*/,-49#( */, =.>.?. )" "7"#9*'-# / µ81#2"+µ%( $9+*:+8( */, 5%-/,,

78µ"/,-4'9 ',)#"-9'( 4"# */,( 7"#$-.**/2*'( *82 #$.*8 +*/2 '2 D%4: */µ0#. ?2#50-/2*#" $"/ ).*:

µ'-"). '27'")*"). $#-#7'94µ#*# :

• /,25)-µ7 ,D,C;7<7 34, DC<;1<7 B (D4<;2-9B ;-? 9@2-? : G$"*,41.2'*#" µ' *8 F/A;'"#

$D#+*M2 *"µ/D/49:2 A ,$'-*"µ8µ02:2 #4/-M2.

• 8D,C;7<7 34, DC<;1<7 9@2-? D-? 6() µD-2(C ), D4<;1F(C : G$"*,41.2'*#" '9*' µ' *8

7"#+327'+8 *:2 '"+-/M2 $/, )#2/2"). #5/-/32 µ8 5/-/D/48*0'( +,2#DD#40(, µ'

5/-/D/48*0'( +,2#DD#40(, '9*' µ' *82 +,µ$'-9D8&8 +*"( '"+-/0(, #4/-M2 $/, 01/,2 492'" +*#

$D#9+"# "7":*")A( )#*#2.D:+8(, %1" $.2*:( +*# $D#9+"# *8( '$"1'"-8µ#*")A( 7-#+*8-"%*8*#(.

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"7-3/2*#" 4"# 02# )#" µ/2#7")% D%4/, 2# ')797/,2 *"µ/D%4"# $/, +*/1'3/,2 +*82 #2.)*8+8

*/, 5%-/,.

'MµRL8?Bµ?

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2=()0.

41

2.4.1.6 ! &@O?E;<= 187BL::;B@ (The Engineering Approach)

H µ81#2")A $-/+044"+8 #5/-. /,+"#+*"). *82 ,2E4;(A;-)4AB ;-? <?<;Bµ,;-. H./.8. !

+1'7"#+µ%( */, '2 D%4: +,+*Aµ#*/(, #$/*'D'9 )#;/-"+*")% $#-.4/2*# $/, '$8-'.6'" *82

#$/7/*")%*8*. )" #$/*'D'+µ#*")%*8*. */, µ81#2"+µ/3 =.>.?. ?µ0+:( $"/ ).*: $#-#*9;'2*#" µ"#

+'"-. #$% $#-#7'94µ#*# $#-#4%2*:2, $/, ;# µ$/-/3+#2 2# '2*#1;/32 +*82 )#*84/-9# *:2

$#-#4%2*:2 µ81#2")A( (engineering factors).

• /-++,D+@;7;, %?);(+(<;:) : A 3$#-K8 $/DD#$DM2 +,2*'D'+*M2 #,K.2'" */2 )927,2/

)#*.1-8+8( */, +,+*Aµ#*/( =.>.?., D%4: *8( #,K8µ028( $";#2%*8*#( ,$#4:4A( ).$/":2

+,2#DD#4M2, +*/,( µ8 #-µ%6/2*'(, #2.D/4# µ' *82 $'-9$*:+8, +,2*'D'+*0(.

• VO-. %?);(+(<;:) H./.8. : H #$.*8 +*/2 */µ0# */, =.>.?. µ$/-'9 2# 492'" $"/ 'D),+*")A

%*#2 /" +,2*'D'+*0( '92#" &8D/9.

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/")/2/µ")/3 ),)DMµ#*/(. I-8+"µ/$/"/32*#" '$9+8(, +' $'-"$*M+'"( %$/, ,$.-1'" #2.4)8

$#-.)#µ&8( *:2 *'12")M2 7,+)/D"M2 $/, - $#-#7'94µ#*/( 1.-"2 - ;# µ$/-/3+#2 2#

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/")/2/µ")A( 7-#+*8-"%*8*#(, %$:( 4"# $#-.7'"4µ# +*/2 */µ0# *:2 1-8µ#*//")/2/µ")M2

,$8-'+"M2.

• M- W24- !332,9B. : T*#2 / %-"/ '44-#5A( '92#" &8D%, *%*' / #-";µ%( *:2 '$"1'"-A+':2 $/,

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Η εκτίμηση του φορολογικού χάσματος στον τομέα του...

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