Exploring the roots of systematic tax avoidance in Greece : business, the tax system and tax conscience, 1955 to 2008 / / Zoi Pittaki

• Record Nr.: UNINA9910488701403321
• Autore: Pittaki Zoi
• Pubbl/distr/stampa: Cham, Switzerland : , : Palgrave Macmillan, , [2021]; ©2021
• ISBN: 3-030-71979-0
• Descrizione fisica: 1 online resource (289 pages)
• Collana: Palgrave Studies in Economic History
• Disciplina: 336.495
• Soggetti: Taxation - Greece; Tax evasion - Greece; Entrepreneurship - Greece
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Intro -- Contents -- Abbreviations -- List of Charts -- List of Tables -- 1 Introduction -- The Tax System as an Institution -- Taxation and Entrepreneurship -- Sources -- Structure of the Book -- Bibliography -- 2 Unstable Politics, Unfair Taxation and a Public Administration Afflicted by Clientelism: Key Information About the Greek State -- Introduction -- Historical Background-Greece in the Aftermath of the Second World War -- Polity, Political Parties and Clientelism -- Public Administration, Civil Service and the Trade Union of Tax Officers -- Key Information on the Greek Tax System -- Conclusion -- Bibliography -- 3 A 'Sibylline Authority' in a Growing Economy, 1955-1967 -- Introduction -- 1955-1967: A Brief Overview of the Economy -- From the Mid to the Late 1950s: Developments in the Tax System and in the Industrial Sector -- From the Late 1950s to the Eve of the Dictatorship: An Industrial Downturn Amidst Social, Political and Economic Uncertainty -- Weaknesses in the System of Taxation from the Late 1950s to the Eve of the Dictatorship -- Conclusion -- Bibliography -- 4 'No Mutiny Will Be Allowed': Dismantling Democracy and Delegitimising the Tax System, 1967-1974 -- Introduction -- Subverting Democracy -- Economy and Industry During the Dictatorship -- Developments in the System of Taxation During the Dictatorship and the Effect They Had on Industry -- ; Conclusion -- Bibliography -- 5 A 'Tax Surprise' Amidst Economic Recession, 1974-1981 -- Introduction -- Economy and Industry -- The System of Taxation -- Conclusion -- Bibliography -- 6 A 'Wild Tax Hunt' in the Era of Rapid De-Industrialisation: 1981-1989 -- Introduction -- Politics, Economy and Industry -- The System of Taxation -- Conclusion -- Bibliography -- 7 A Tale of Hope, Disillusionment and Crisis: 1989-2008 -- Introduction -- The General Economic Outlook of the Period.; Economy and Industry -- Developments in the System of Taxation and the Effect They Had on Business -- Conclusion -- Bibliography -- 8 Conclusion -- Bibliography -- Bibliography -- Index.