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Ο Ιδιότυπός Διανεμητικός Χαρακτήρας Του Ελληνικού Φορολογικού Συστήματος (1995-2008) Και Η Αναγκαία Μεταρρύθμιση Που Ποτέ Δεν Έγινε
[The peculiar distributional character of the Greek taxation system (1995‐2008) and the reform that never took place]

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  • Ioannidis, Yiorgos

Abstract

Η περίοδος 1995-2008 συνιστά μια περίοδο θεμελιακών μετασχηματισμών για την ελληνική οικονομία. Η κυριαρχία των υπηρεσιών ως προς την παραγωγή του ΑΕΠ και η υποχώρηση της μεταποίησης, η τεράστια επέκταση της μισθωτής εργασίας και η αντίστοιχη μείωση της αυτοαπασχόλησης, η ενίσχυση των μεγάλων επιχειρήσεων έναντι των μικρών, η μαζική είσοδος των μεταναστών, το άνοιγμα της οικονομίας στον διεθνή ανταγωνισμό και η επέκτασή της στα Βαλκάνια και την Τουρκία, η απελευθέρωση του χρηματοπιστωτικού συστήματος, όλα αυτά [και άλλα τόσα] αποτελούν όψεις ενός μετασχηματισμού που συντελέστηκε κατά τη διάρκεια αυτής της περιόδου. Με αυτό δεδομένο, εμφανίζεται κατ’ αρχήν ως παράδοξο το γεγονός ότι η δομή του φορολογικού συστήματος και τα οικονομικά αποτελέσματά του μεταβληθήκαν οριακά. Η ερμηνεία αυτού του παραδόξου βρίσκεται στον ιδιότυπα διανεμητικό χαρακτήρα της εξέλιξης του φορολογικού συστήματος. Δηλαδή στο γεγονός, ότι οι κυβερνητικές παρεμβάσεις της περιόδου 1995-2008 είχαν ως τελικό αποτέλεσμα το πλεόνασμα που προέκυψε από τις ευνοϊκές οικονομικές συνθήκες να διανεμηθεί σε επιχειρηματικές ελίτ και συγκεκριμένες κοινωνικές ομάδες, αντί να χρηματοδοτήσει τη δικαιότερη κατανομή του φορολογικού βάρους. Έτσι, η ανισοβαρής επιβάρυνση μισθωτών και συνταξιούχων όχι μόνο διατηρήθηκε αλλά ενισχύθηκε περαιτέρω. Συνεπώς η μεταρρύθμιση του φορολογικού συστήματος αποτελεί αδήριτη ανάγκη, ωστόσο, όπως θα υποστηριχθεί κατά το δεύτερο μέρος του άρθρου, ο συνδυασμός της φορολογικής ατζέντας της Νέας Δημοκρατίας με τον αντιπολιτευτικό λαϊκισμό δεν επέτρεψε την προώθηση της τόσο αναγκαίας φορολογικής μεταρρύθμισης

Suggested Citation

  • Ioannidis, Yiorgos, 2013. "Ο Ιδιότυπός Διανεμητικός Χαρακτήρας Του Ελληνικού Φορολογικού Συστήματος (1995-2008) Και Η Αναγκαία Μεταρρύθμιση Που Ποτέ Δεν Έγινε [The peculiar distributional character of the Greek taxation syst," MPRA Paper 52122, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:52122
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    References listed on IDEAS

    as
    1. Matsaganis, Manos & Flevotomou, Maria, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
    2. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
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    More about this item

    Keywords

    φορολογική πολιτική;

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy

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