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The multiplicity and the frequent changes of the tax legislation in the Greek Tax Administration

Author

Listed:
  • Komninos Dimitrios

    (PhD - Department of Management Science and Technology, University of Peloponnese Greece)

  • Dermatis Zacharias

    (PhD - Department of Management Science and Technology, University of Peloponnese Greece)

  • Anastasiou Athanasios

    (Assistant Professor - Department of Management Science and Technology, University of Peloponnese Greece)

  • Liargovas Panagiotis

    (Professor - Department of Economic Studies, University of Peloponnese Greece)

Abstract

The most important factor contributing to the slowdown in the development of entrepreneurship in Greece is related to frequent changes in tax legislation and to the ambiguity and regression in the tax authorities' decisions and clarifications. As the complexity of tax legislation increases, its impact on citizens and businesses becomes increasingly burdensome and the risk to businesses continues to increase. Tax legislation is useful not to leave room for controversy and different interpretations, in order not to require the issuance of numerous circulars, with clarifications to understand this law. Tax legislation must be simple to understand by taxpayers without the need for multiple procedures. Frequent changes and the complexity of tax legislation act as barriers to the arrival of new businesses or the growth of those operating. Greece needs simplified and codified tax legislation. The quality and quantity of tax legislation significantly affects both the operation of the Tax Administration and the daily life of taxpayers. The purpose of this paper is to present the pace at which tax laws are modified and replaced by new ones, creating insurmountable difficulties in the development of entrepreneurship in Greece, as well as the necessity to create a stable tax environment.

Suggested Citation

  • Komninos Dimitrios & Dermatis Zacharias & Anastasiou Athanasios & Liargovas Panagiotis, 2020. "The multiplicity and the frequent changes of the tax legislation in the Greek Tax Administration," Technium Social Sciences Journal, Technium Science, vol. 13(1), pages 395-407, November.
    • Handle: RePEc:tec:journl:v:13:y:2020:i:1:p:395-407
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    References listed on IDEAS

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    2. Apostolos Ballas, 1994. "Accounting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 3(1), pages 107-121.
    3. Panagiotis Liargovas & Athanasios Anastasiou & Dimitrios Komninos & Zacharias Dermatis, 2020. "Mapping the Socio-Economic Indicators of Greece from the Implementation of the Monetary Policy and the Tax Administration," Applied Economics and Finance, Redfame publishing, vol. 7(1), pages 42-52, January.
    4. Olha Dmytryk & Oksana Makukh, 2020. "Economic Principles Of Taxation: Problems Of Definition And Embodiment In The Tax Legislation Of Ukraine And The European States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 6(2).
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    Cited by:

    1. Anastasiou Athanasios & Kalligosfyris Charalampos & Kalamara Eleni, 2022. "Assessing the effectiveness of tax administration in macroeconomic stability: evidence from 26 European Countries," Economic Change and Restructuring, Springer, vol. 55(4), pages 2237-2261, November.

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    More about this item

    Keywords

    Tax Administration; Taxation; Tax Legislation; Entrepreneurship;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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