Varotsis, Nikolaos; Katerelos, Ioannis D. - In: Journal of economic structures : JES; the official … 9 (2020) 7, pp. 1-16
The failure over time of the tax system in Greece to harmonize with a sound and efficient fiscal mix raises questions about the possibility of a radical restructuring. The last decade of continuous tax reforms has neither particularly restricted the black economy nor provided the government with...