Evolution of Greek Tax System

Panagiotis Asimakopoulos

EERI Research Paper Series from Economics and Econometrics Research Institute (EERI), Brussels

Abstract: The aim of this paper is to document tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. We create an exhaustive Tax Law Database consisting of Laws that brought significant changes in the tax system and more importantly covered the vast majority of categories of taxes in Greece from 1974-2018. Our dataset, tax revenue figures, national accounts covered the period up to 2018 excluding Greece exit process from enhance fiscal surveillance, government change after election of 2019 and Covid-19 implications.

Keywords: Taxation policy; structural reforms; fiscal policy. (search for similar items in EconPapers)
JEL-codes: E62 E63 (search for similar items in EconPapers)
Date: 2025-04-04
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Persistent link: https://EconPapers.repec.org/RePEc:eei:rpaper:eeri_rp_2025_04

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