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A ‘Wild Tax Hunt’ in the Era of Rapid De-Industrialisation: 1981–1989

Zoi Pittaki ()
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Zoi Pittaki: Brunel University London

Chapter Chapter 6 in Exploring the Roots of Systematic Tax Avoidance in Greece, 2021, pp 205-245 from Palgrave Macmillan

Abstract: Abstract During the period analysed in this chapter the structural weaknesses of the Greek economy had become more than manifest, in the form of stagflation, increasing deficits and deteriorating competitiveness. However, what distinguishes the years 1981–1989 is that the problems burdening the functioning of the tax system became of a more direct impact than ever before, and a matter of open conflict, not only between entrepreneurs/taxpayers and the members of tax administration, but also, and interestingly enough, between the latter and the Ministry of Economics. The issue of the complexity of the tax legislation, recognised also by tax officers themselves, actually grew larger, the arbitrariness of tax officers did not seem to abate, cases of bribe-taking continued to appear in the press, tax evasion increased, and there were not any reforms that would reduce the bureaucracy and great complexity burdening the tax system.

Keywords: Greek de-industrialisation; Tax evasion; Corruption; Complexity of tax legislation; Arbitrariness of Greek tax system (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palscp:978-3-030-71979-1_6

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DOI: 10.1007/978-3-030-71979-1_6

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