The Contribution of Electronic Tax Transactions to Increasing the Productivity of Greek Ta
The Contribution of Electronic Tax Transactions to
Increasing the Productivity of Greek Tax Administration and Serving Services for Citizens
and Businesses
Panagiotis Liargovas; Athanasios Anastasiou; Dimitrios Komninos; Zacharias Dermatis
【期刊名称】《美中经济评论：英文版》 【年(卷),期】2019(018)004
【摘要】The Greek tax system is characterised by high tax rates which do not result in the anticipated revenue.At the same time,while total annual tax revenues remain fairly stable the tax parameters are constantly changing,leading to a number of peculiarities,as for example(PwC,2017):seven changes in the corporate tax rate since 2005;tax-free income,2 x the poverty threshold;low minimum tax-free income and low income threshold for the maximum tax rate;VAT deficit estimated at 34%due to tax evasion,tax avoidance,and ineffectiveness in the tax collection mechanism;indirect and property taxes well above most European countries.A modern tax system must fulfill certain principles if it is to raise adequate revenue and fulfill certain social objectives.Some of the most important principles or characteristics of a modern
tax
system
are of
as
follows:(1)Productivity
or
Fiscal as
in
Adequacy;(2)Elasticity Taxation;(3)Diversity;(4)Taxation
Instrument of Economic Growth;(5)Taxation as an Instrument for
The Contribution of Electronic Tax Transactions to Increasing the Productivity of Greek Ta
