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001437949 001__ 1437949
001437949 003__ OCoLC
001437949 005__ 20230309004240.0
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001437949 008__ 210710s2021\\\\sz\\\\\\ob\\\\001\0\eng\d
001437949 020__ $$a9783030719791$$q(electronic bk.)
001437949 020__ $$a3030719790$$q(electronic bk.)
001437949 020__ $$z3030719782
001437949 020__ $$z9783030719784
001437949 0247_ $$a10.1007/978-3-030-71979-1$$2doi
001437949 035__ $$aSP(OCoLC)1259586541
001437949 040__ $$aYDX$$beng$$epn$$cYDX$$dGW5XE$$dOCLCO$$dOCLCF$$dUKMGB$$dUKAHL$$dOCLCO$$dOCLCQ
001437949 043__ $$ae-gr---
001437949 049__ $$aISEA
001437949 050_4 $$aHJ2737
001437949 08204 $$a336.2009495$$223
001437949 1001_ $$aPittaki, Zoi.
001437949 24510 $$aExploring the roots of systematic tax avoidance in Greece :$$bbusiness, the tax system and tax donscience, 1955-2008 /$$cZoi Pittaki.
001437949 260__ $$aCham, Switzerland :$$bPalgrave Macmillan,$$c[2021]
001437949 300__ $$a1 online resource
001437949 336__ $$atext$$btxt$$2rdacontent
001437949 336__ $$astill image$$bsti$$2rdacontent
001437949 337__ $$acomputer$$bc$$2rdamedia
001437949 338__ $$aonline resource$$bcr$$2rdacarrier
001437949 4901_ $$aPalgrave studies in economic history,$$x2662-6497
001437949 504__ $$aIncludes bibliographical references and index.
001437949 5050_ $$aChapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state -- Chapter 2. A ibylline authority in a growing economy, 1955-1967 -- Chapter 3. No mutiny will be allowed dismantling Democracy and delegitimising the tax system, 1967-1974 -- Chapter 4. A tax surprise amidst economic recession, 1974-1981 -- Chapter 5. A wild tax hunt in the era of rapid de-industrialisation, 1981-1989 -- Chapter 6. A tale of hope, disillusionment and crisis: 1989-2008.
001437949 506__ $$aAccess limited to authorized users.
001437949 520__ $$aThis book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol's point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol's model, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business. This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country's fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation.
001437949 588__ $$aDescription based on print version record.
001437949 650_0 $$aTaxation$$zGreece.
001437949 650_0 $$aTax evasion$$zGreece.
001437949 650_0 $$aEntrepreneurship$$zGreece.
001437949 650_6 $$aImpôt$$zGrèce.
001437949 650_6 $$aFraude fiscale$$zGrèce.
001437949 650_6 $$aEntrepreneuriat$$zGrèce.
001437949 655_0 $$aElectronic books.
001437949 77608 $$iPrint version:$$aPittaki, Zoi.$$tExploring the roots of systematic tax avoidance in Greece.$$dCham, Switzerland : Palgrave Macmillan, [2021]$$z3030719782$$z9783030719784$$w(OCoLC)1237861145
001437949 77608 $$iPrint version:$$aPITTAKI, ZOI.$$tEXPLORING THE ROOTS OF SYSTEMATIC TAX AVOIDANCE IN GREECE.$$d[S.l.] : PALGRAVE MACMILLAN, 2021$$z3030719782$$w(OCoLC)1237861145
001437949 830_0 $$aPalgrave studies in economic history,$$x2662-6497
001437949 852__ $$bebk
001437949 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-71979-1$$zOnline Access$$91397441.1
001437949 909CO $$ooai:library.usi.edu:1437949$$pGLOBAL_SET
001437949 980__ $$aBIB
001437949 980__ $$aEBOOK
001437949 982__ $$aEbook
001437949 983__ $$aOnline
001437949 994__ $$a92$$bISE