The Nature and Problems of Greek Tax System: Achievements and Challenges in Improving Greek Entrepreneurship

Abstract

The volatile tax system is a huge disincentive for taking business, as frequent changes in the tax system create extremely difficult problems. It is a major barrier to entrepreneurship, it fails to address them economic inequalities, is too complex, changing very often, and is made in a way that facilitates tax evasion.

The factors that discourage investors from investing in our country are as follows (as research has shown in the past five years in our country by researchers and scientists): high taxation, complex institutional framework, bureaucracy, corruption, political liquidity and limited access to finance. These pathogens hamper the ability of the economy to produce competitive goods and quality services on the market.

The purpose of this paper is to investigate the main pathogens of the tax system which are a brake on the development of Greek entrepreneurship and how they can be tackled so that our country produces competitive goods and quality services.

Citation

Liargovas, P., Apostolopoulos, N., Dermatis, Z. and Komninos, D. (2021), "The Nature and Problems of Greek Tax System: Achievements and Challenges in Improving Greek Entrepreneurship", Apostolopoulos, N., Chalvatzis, K. and Liargovas, P. (Ed.) Entrepreneurship, Institutional Framework and Support Mechanisms in the EU, Emerald Publishing Limited, Leeds, pp. 165-176. https://doi.org/10.1108/978-1-83909-982-320211015