Modern Economy

Volume 10, Issue 8 (August 2019)

ISSN Print: 2152-7245   ISSN Online: 2152-7261

Google-based Impact Factor: 0.79  Citations  h5-index & Ranking

The Regional Tax Policy: A Review in Greece

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DOI: 10.4236/me.2019.108125    1,075 Downloads   2,743 Views  


The continuing ineffectiveness of the tax reforms in Greek economy raises concerns about the need for a meaningful restructuring of the structure of fiscal administration. Tax restructuring that enhances regional, local or European taxation by weakening government taxation can be a key factor in reforming the tax system. The degree of tax decentralization of the tax policy applied is likely to improve the fiscal order and management and, on the other hand, it can be strengthened tax revenues by enhancing tax compliance. The main purpose of this paper is to emphasize that the decentralization of taxation to a more socially acceptable regional fiscal policy can lead to an acceptable tax reform in the case of the Greek economy. A reform of the revenue management at local, regional, central and European level with a more socio-centric fiscal expenditure mix is more desirable.

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Varotsis, N. and Katerelos, I. (2019) The Regional Tax Policy: A Review in Greece. Modern Economy, 10, 1963-1983. doi: 10.4236/me.2019.108125.

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