A ‘Tax Surprise’ Amidst Economic Recession, 1974–1981

Zoi Pittaki ()
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Zoi Pittaki: Brunel University London

Chapter Chapter 5 in Exploring the Roots of Systematic Tax Avoidance in Greece, 2021, pp 163-204 from Palgrave Macmillan

Abstract: Abstract This chapter focuses on the period 1974–1981, when the actual dimensions of the problems in the system of taxation became clearer than ever before. Those years marked the aftermath of the dictatorship where, in the midst of an international economic recession, the Greek economy was faced with a deterioration in all of its basic macroeconomic indicators. In this period, the system of taxation was pointed out more regularly as a component of the economic environment that created difficulties to business conduct. Various complaints and critique indicate that the tax legislation’s complexity and frequency of change increased during this period, but also that the arbitrariness of the tax authorities did not diminish, in spite of the fact that the government implemented relevant measures.

Keywords: Deterioration of Greek economy; Increase of tax burden; Corruption; Tax evasion; Bureaucracy (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_5

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DOI: 10.1007/978-3-030-71979-1_5

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