Το φορολογικό σύστημα στην Ελλάδα σε σύγκριση με τα συστήματα άλλων ευρωπαϊκών χωρών

Προύντζου, Μαρία

The tax system in Greece related to tax systems of other european countries

Master Thesis

Author

Προύντζου, Μαρία

Date

2018

Abstract

In 2013, a law draft was deposited in Greek Parliament which contained the provisions of the new Income Tax Code. The aim of this reform of the tax system was to create a fair and efficient tax system for transparency, reducing the black economy, tax evasion, tax evasion and increasing public revenues as a requirement of the competitive international environment From 01.01.2014 the new tax bill came into force with the expectation of a stable tax environment with reduced tax rates for natural and legal persons, putting the country competitive with neighboring countries, increasing entrepreneurship and investment that until then followed a downward trend. We all know that the basic aim of a tax system is initially to collect the necessary funds to finance the expenditure, but also the sense of taxpayers' right to have the maximum tax collection possible. Despite the expectations for the new tax system, it remains socially unfair, extremely complex and financially ineffective, as there has been an increase in direct and indirect taxation with high rates of black economy and tax evasion as a result of the above. This postgraduate dissertation on "The tax system in Greece compared to the systems of other European countries" aims at presenting the tax system in Greece by analyzing the rates of taxation of natural and legal persons, the tax framework that governs them, but also the comparison with the tax systems of the countries of the European Union. In addition, it aims at identifying the key changes that need to be made to attract investment and raise revenue. The methodology used was based on a bibliographic study in which the main aspects of the Greek tax system were developed in detail with the provisions currently in force, while reference is made to the general principles of taxes. Even more detailed is the presentation of the main features that apply to the tax systems of Slovakia and Austria. In addition, an overall comparison was made with the use of tables and diagrams of total EU revenue of 28 in terms of GDP, tax rates and the percentage of the underground economy as a percentage of GDP for all EU countries, as well as results of indirect taxation in Greece. After the above comparison of the results, the main findings for the Greek tax system resulted, as it is characterized by inefficiency as well as enormous rates of shadow economy, ranking the champion country into tax evasion. In conclusion, the inefficiency of the current system is highlighted, and the need for reform is emphasized in order to improve the collection of public revenues and attract much-needed investments as well as proposals that will contribute to the development of the economy through a fair and competitive system.

Postgraduate Studies Programme

Λογιστική και Έλεγχος Επιχειρήσεων και Δημοσίων Οργανισμών

Department

Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

Number of pages

202

Language

Greek

URI

https://dione.lib.unipi.gr/xmlui/handle/unipi/11666

Collections

Τμήμα Οργάνωσης και Διοίκησης Επιχειρήσεων

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