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“Regulate me not”: The regulatory failures of taxation: A tale from Greece

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  • Constantina Kottaridi
  • Dimitrios Thomakos

Abstract

This paper is a critical review of the problems of the Greek tax system. A well‐structured tax system promotes allocative efficiency and supports economic growth, whereas on the contrary current Greek reality translates to nontransparency, complexity, and tax corruption: all of them constitute regulatory failure. Using data, which refer to detailed tax information on certain years, starting in 2006 and ending in 2011, and data on the total back taxes owed to the Greek state, we highlight both the problems but more importantly the need to restructure the Greek tax system to finally promote economic growth and not crony capitalism.

Suggested Citation

  • Constantina Kottaridi & Dimitrios Thomakos, 2018. "“Regulate me not”: The regulatory failures of taxation: A tale from Greece," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 39(8), pages 863-871, December.
    • Handle: RePEc:wly:mgtdec:v:39:y:2018:i:8:p:863-871
    DOI: 10.1002/mde.2968
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