LEADER 03734nam 22005175 450 001 9910488701403321 005 20220112224527.0 010 $a9783030719791 010 $a3030719790 024 7 $a10.1007/978-3-030-71979-1 035 $a(CKB)5590000000519708 035 $a(MiAaPQ)EBC6675953 035 $a(Au-PeEL)EBL6675953 035 $a(OCoLC)1260345265 035 $a(DE-He213)978-3-030-71979-1 035 $a(EXLCZ)995590000000519708 100 $a20210701d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aExploring the Roots of Systematic Tax Avoidance in Greece $eBusiness, the Tax System and Tax Conscience, 1955-2008 /$fby Zoi Pittaki 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2021. 215 $a1 online resource (289 pages) 225 1 $aPalgrave Studies in Economic History,$x2662-6500 311 08$a9783030719784 311 08$a3030719782 327 $aChapter 1. Unstable politics, unfair taxation and a system of public administration afflicted by clientelism: key information about the Greek state -- Chapter 2. A 'sibylline authority' in a growing economy, 1955-1967 -- Chapter 3. 'No mutiny will be allowed': dismantling Democracy and delegitimising the tax system, 1967-1974 -- Chapter 4. A 'tax surprise' amidst economic recession, 1974-1981 -- Chapter 5. A 'wild tax hunt' in the era of rapid de-industrialisation, 1981-1989 -- Chapter 6. A tale of hope, disillusionment and crisis: 1989-2008. 330 $aThis book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol's point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol's model, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business. This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country's fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation. 410 0$aPalgrave Studies in Economic History,$x2662-6500 606 $aEconomic history 606 $aEconomic History 615 0$aEconomic history. 615 14$aEconomic History. 676 $a336.495 676 $a336.2009495 700 $aPittaki$b Zoi$0977694 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910488701403321 996 $aExploring the Roots of Systematic Tax Avoidance in Greece$92227412 997 $aUNINA