OECD Economics Department Working Papers

Working papers from the Economics Department of the OECD that cover the full range of the Department’s work including the economic situation, policy analysis and projections; fiscal policy, public expenditure and taxation; and structural issues including ageing, growth and productivity, migration, environment, human capital, housing, trade and investment, labour markets, regulatory reform, competition, health, and other issues.

The views expressed in these papers are those of the author(s) and do not necessarily reflect those of the OECD or of the governments of its member countries.

English, French

Options for Reforming The Tax System in Greece

For many years Greece has not made a systematic effort to redesign the whole tax system. Changes to taxation have been made in a piecemeal fashion, and many of them have led to a complex and non-transparent system, characterised by narrow bases and fairly high rates. There has also been a general lack of strong and uniform tax enforcement. Despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system. To this end the government has indicated that it plans to introduce wide-ranging measures in 2002. The evidence, reviewed in this paper, suggests that the main priorities for reform should include: further improving transparency and reliability of the tax system including the abolition of the practice of tax amnesties and bank secrecy fo tax purposes; eliminating the strong bias in favour of the self-employed and ...


Keywords: tax policy, taxation, Greece
JEL: H2: Public Economics / Taxation, Subsidies, and Revenue
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