Exploring the roots of systematic tax avoidance in Greece : business, the tax system and tax donscience, 1955-2008 / Zoi Pittaki.
2021
HJ2737
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Title
Exploring the roots of systematic tax avoidance in Greece : business, the tax system and tax donscience, 1955-2008 / Zoi Pittaki.
Author
Pittaki, Zoi.
ISBN
9783030719791 (electronic bk.)
3030719790 (electronic bk.)
3030719782
9783030719784
3030719790 (electronic bk.)
3030719782
9783030719784
Imprint
Cham, Switzerland : Palgrave Macmillan, [2021]
Language
English
Description
1 online resource
Other Standard Identifiers
10.1007/978-3-030-71979-1 doi
Call Number
HJ2737
Dewey Decimal Classification
336.2009495
Summary
This book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol's point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol's model, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business. This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country's fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation.
Bibliography, etc. Note
Includes bibliographical references and index.
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Source of Description
Description based on print version record.
Series
Palgrave studies in economic history, 2662-6497
Available in Other Form
Exploring the roots of systematic tax avoidance in Greece.
EXPLORING THE ROOTS OF SYSTEMATIC TAX AVOIDANCE IN GREECE.
EXPLORING THE ROOTS OF SYSTEMATIC TAX AVOIDANCE IN GREECE.
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Table of Contents
Chapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state
Chapter 2. A ibylline authority in a growing economy, 1955-1967
Chapter 3. No mutiny will be allowed dismantling Democracy and delegitimising the tax system, 1967-1974
Chapter 4. A tax surprise amidst economic recession, 1974-1981
Chapter 5. A wild tax hunt in the era of rapid de-industrialisation, 1981-1989
Chapter 6. A tale of hope, disillusionment and crisis: 1989-2008.
Chapter 2. A ibylline authority in a growing economy, 1955-1967
Chapter 3. No mutiny will be allowed dismantling Democracy and delegitimising the tax system, 1967-1974
Chapter 4. A tax surprise amidst economic recession, 1974-1981
Chapter 5. A wild tax hunt in the era of rapid de-industrialisation, 1981-1989
Chapter 6. A tale of hope, disillusionment and crisis: 1989-2008.