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Evolution of Greek Tax System

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  • Panagiotis Asimakopoulos

Abstract

The aim of this paper is to document tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. We create an exhaustive Tax Law Database consisting of Laws that brought significant changes in the tax system and more importantly covered the vast majority of categories of taxes in Greece from 1974-2018. Our dataset, tax revenue figures, national accounts covered the period up to 2018 excluding Greece exit process from enhance fiscal surveillance, government change after election of 2019 and Covid-19 implications.

Suggested Citation

  • Panagiotis Asimakopoulos, 2025. "Evolution of Greek Tax System," Journal of Economics and Econometrics, Economics and Econometrics Society, vol. 68(3), pages 101-116.
    • Handle: RePEc:eei:journl:v:68:y:2025:i:3:p:101-116
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    More about this item

    Keywords

    Taxation policy; structural reforms; fiscal policy.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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