Theoretical and Applied Economics
No. 2 / 2025 (643), Summer
Greek tax policy and macroeconomic framework after the political transition, a systematic approach
Athens University of Economics and Business, Greece
Abstract. The aim of this paper is to provide with the analysis of Greece taxation trends from 1974 to 2018 concluding on valid results concerning the implemented policies and provide with critical insights to analyze and assess the implementation of the tax policy in a targeted manner and to highlight the main recommendations for policy makers and the tax authorities to further contribute to strategic planning, revenue capacity and efficient tax administration. Furthermore, it is also known from the relevant literature that effective tax rates do not capture only tax changes but the constructed series by tax revenue figures and national accounts considering exemptions, deductions and relevant tax bases to estimate tax burden on an effective way. Thus, we apply Martinez-Mongay method to calculate the effective rates for the examined period and draw conclusions regarding tax policy in Greece.
Contents
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Trending over thinking – quick fame, quiet genius: the bad habits of social media
Understanding the impact of artificial intelligence on the stock market development in BRICS nations: a panel ARDL method
A comparative analysis of development in SAARC countries in the relation of sustainable development – taxonomic analysis
Complementary relationship between foreign direct investment, financial development threshold and economic growth: evidence from Sub-Saharan Africa
Artificial intelligence as a disruptive force in economics: transformations, challenges, and future prospects
The main drivers of labour cost dynamics in Central and Eastern European countries
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Shaping health systems through strategy and economics: a global bibliometric exploration of policy pathways
Energy and economics: an empirical study on the global economic impact of energy crisis
Monetary policy, inflation, and exchange rate dynamics: evidence from the Turkish economy (2001-2023)
The impact of public spending on the inflation rate in Algeria: an econometric study for the period 2000-2023
Analyze the environmental sustainability factors in India: the role of ecological footprint and CO2 emission
Implications of monetary and fiscal policy shocks: evidence from an Eastern European economy
From e-government to efficient transport: investigating Romania’s digital leverage in logistics
Impact of ICT adoption on the food security of agricultural households in Burkina Faso
Greek tax policy and macroeconomic framework after the political transition, a systematic approach
Is Balance of Payments a monetary phenomenon: doctrinal aspects and empirical evidence from India
Neuroeconomics in the Age of AI: how machine learning alters human decision-making at the neural level
Analysis of the relationship between the optimal level of public spending and economic growth Evidence and experimental study on Algeria