| 書(shū)目名稱 | Exploring the Roots of Systematic Tax Avoidance in Greece | | 副標(biāo)題 | Business, the Tax Sy | | 編輯 | Zoi Pittaki | | 視頻video | http://file.papertrans.cn/320/319663/319663.mp4 | | 概述 | Explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008.Reveals that the system of taxation was one of the components of the Greek economic enviro | | 叢書(shū)名稱 | Palgrave Studies in Economic History | | 圖書(shū)封面 |  | | 描述 | .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, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business...This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening | | 出版日期 | Book 2021 | | 關(guān)鍵詞 | Greece; System of Taxation; Tax Evasion; Tax Compliance; Entrepreneurship; Greek crisis | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-71979-1 | | isbn_softcover | 978-3-030-71981-4 | | isbn_ebook | 978-3-030-71979-1Series ISSN 2662-6497 Series E-ISSN 2662-6500 | | issn_series | 2662-6497 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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