Exploring the Roots of Systematic Tax Avoidance in Greece (eBook, PDF)
Zoi Pittaki
eBook, PDF

Exploring the Roots of Systematic Tax Avoidance in Greece (eBook, PDF)

Business, the Tax System and Tax Conscience, 1955-2008

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This book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol's point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol's model, e...

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