Tax policy, tax disharmony and tax competition: The situation of Greek economy

Journal of Governance and Regulation

article

Alkiviadis Karagiorgos¹  George Drogalas²  Grigorios Lazos³  Ioanna Fotiadou² 

[1] Department of Accounting, School of Business, University of Nicosia;Department of Business Administration, University of Macedonia;Program of Business Administration, Hellenic Open University

关键词: Taxation;    Tax Planning;    Tax Competition;    TaxConsciousness;    Greece;   

DOI  :  10.22495/jgr_v8_i2_p1

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

The European Union is a unique economic and political union, asingle "internal" market with over than 510 million inhabitants.Further coordination in the field of taxation is required, since it isnot yet integrated into the E.U. policy and remains under theresponsibility of national governments. However, the economic andfinancial turmoil caused by the crisis of 2008 and the newchallenges resulted from the globalization and digitalization of theeconomy, require profound reforms to tax systems. Thus, fiscalpolicy is a significant priority on the EU agenda: firstly, in order tostabilize public finances, stimulate growth and competitivenessand finance the European social welfare model as well as to tackletax evasion and aggressive tax planning, developed mainly bymultinationals. The present paper attempts to explore on atheoretical and empirical basis the challenges and possibledevelopments towards harmonization in European taxation, at acritical juncture, not only for the integration but also for theexistence of the European Union. More specifically, it investigatesthe Greek taxation and its structural weaknesses through empiricalresearch conducted with questionnaires distributed among 225 taxofficers, accountants, and accounting executives and statisticalprocessing of their response. The results were examined throughdescriptive analysis, segmented in seven theoretical domains basedon the examination of both audit literature and the presenttaxation state of Greece. The findings reveal that structuralproblems remain unresolved within the Greek tax system.However, it is understood that issues of distrust toward thetaxation system may hinder harmonization processes.

【 授权许可】

CC BY-NC