Tax evasion in Greece: an overview

Melina Varsadani ()
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Melina Varsadani: Bank of Greece

Economic Bulletin, 2011, issue 35, 15-24

Abstract: This article presents evidence of the existence and magnitude of tax evasion in Greece, as derived from the analysis of tax data for the year 2009. The problem is chronic and widespread, demonstrating serious weaknesses in the tax collection mechanism both for direct and indirect taxes. Dealing effectively with the complex phenomenon of tax evasion requires determination and broad, collaborative and systematic effort, focusing on the following key policy axes: (a) simplify legislation and streamline the regulatory framework, (b) restructure and mobilize tax administration and (c) change tax mentality and the tax incentive system for consistency and compliance.

Keywords: tax evasion; tax collection; shadow economy; direct taxes; indirect taxes (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:bog:econbl:y:2011:i:35:p:15-24

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