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A ‘Tax Surprise’ Amidst Economic Recession, 1974–1981

In: Exploring the Roots of Systematic Tax Avoidance in Greece

Author

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  • Zoi Pittaki

    (Brunel University London)

Abstract

This chapter focuses on the period 1974–1981, when the actual dimensions of the problems in the system of taxation became clearer than ever before. Those years marked the aftermath of the dictatorship where, in the midst of an international economic recession, the Greek economy was faced with a deterioration in all of its basic macroeconomic indicators. In this period, the system of taxation was pointed out more regularly as a component of the economic environment that created difficulties to business conduct. Various complaints and critique indicate that the tax legislation’s complexity and frequency of change increased during this period, but also that the arbitrariness of the tax authorities did not diminish, in spite of the fact that the government implemented relevant measures.

Suggested Citation

  • Zoi Pittaki, 2021. "A ‘Tax Surprise’ Amidst Economic Recession, 1974–1981," Palgrave Studies in Economic History, in: Exploring the Roots of Systematic Tax Avoidance in Greece, chapter 0, pages 163-204, Palgrave Macmillan.
    • Handle: RePEc:pal:palscp:978-3-030-71979-1_5
    DOI: 10.1007/978-3-030-71979-1_5
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