Overview
- Explores 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 environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities
- Presents evidence that confirms William Baumol’s point about how taxation affects entrepreneurship, pointing however to the importance of the functionality of the tax system instead of only focusing on the level of tax rates
Part of the book series: Palgrave Studies in Economic History (PEHS)
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About this book
This 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.
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Keywords
Table of contents (8 chapters)
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Front Matter
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Back Matter
Authors and Affiliations
About the author
Zoi Pittaki is a Lecturer in Creativity and Entrepreneurship at Brunel University, London, UK. Prior to joining Brunel she was a Visiting Lecturer in the University of Glasgow, Economic and Social History and a Teaching Assistant in the University of Strathclyde, Strathclyde Business School. She has teaching experience in Economic and Social History, as well as in Entrepreneurship and Management. Her current research involves an examination of entrepreneurship’s contribution to the revamping of war-torn and crisis economies.
Bibliographic Information
Book Title: Exploring the Roots of Systematic Tax Avoidance in Greece
Book Subtitle: Business, the Tax System and Tax Conscience, 1955–2008
Authors: Zoi Pittaki
Series Title: Palgrave Studies in Economic History
DOI: https://doi.org/10.1007/978-3-030-71979-1
Publisher: Palgrave Macmillan Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021
Hardcover ISBN: 978-3-030-71978-4Published: 02 July 2021
Softcover ISBN: 978-3-030-71981-4Published: 02 July 2022
eBook ISBN: 978-3-030-71979-1Published: 01 July 2021
Series ISSN: 2662-6497
Series E-ISSN: 2662-6500
Edition Number: 1
Number of Pages: XIII, 284
Number of Illustrations: 3 b/w illustrations
Topics: Economic History