Greek Taxation Revenues Before and After the Economic Crisis

Aikaterini Tsisinou () and Giannoula Florou ()
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Aikaterini Tsisinou: International Hellenic University
Giannoula Florou: International Hellenic University

A chapter in Business Development and Economic Governance in Southeastern Europe, 2022, pp 409-432 from Springer

Abstract: Abstract Taxation is a basic revenue source for a state. In this paper we present the essential characteristics of Greek taxation system. We analyze the taxes from different income categories, from business taxes and non-business taxes, from different Greek regions. We compare revenue data of the year 2019 with corresponding revenue data from the year 2011, before the economic crisis. Our aim is to find how economic crisis influenced the Greek taxation system and its efficiency. We present our findings and our proposals for optimal taxation.

Keywords: Greek taxation system; Economic crisis; Revenue categories (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-05351-1_23

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DOI: 10.1007/978-3-031-05351-1_23

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