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Titlebook: Exploring the Roots of Systematic Tax Avoidance in Greece; Business, the Tax Sy Zoi Pittaki Book 2021 The Editor(s) (if applicable) and The

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Zoi PittakiExplores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008.Reveals that the system of taxation was one of the components of the Greek economic enviro
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Introduction,t the system of taxation was one of the components of the Greek economic environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities. This introductory chapter presents in detail the topic of analysis and its importance and explores the
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,A ‘Sibylline Authority’ in a Growing Economy, 1955–1967,mocracy, exclusion and prosperity, ideological backwardness and cultural vigour’. The years explored here witnessed the introduction of laws that brought about a series of reforms in the tax system which, however, did not bring about any long-lasting improvement in the organisation of the tax bureau
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,‘No Mutiny Will Be Allowed’: Dismantling Democracy and Delegitimising the Tax System, 1967–1974,iod witnessed initially a considerable increase in the rate of growth which however gave way, towards the end of the period, to the gradual overheating of the economy. It is shown that the system of taxation continued to create difficulties for business, as, in spite of its declarations, the junta r
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,A ‘Wild Tax Hunt’ in the Era of Rapid De-Industrialisation: 1981–1989,ncreasing deficits and deteriorating competitiveness. However, what distinguishes the years 1981–1989 is that the problems burdening the functioning of the tax system became of a more direct impact than ever before, and a matter of open conflict, not only between entrepreneurs/taxpayers and the memb
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