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No. 3 / 2026 — Autumn

Peer-reviewed articles in economics, finance, public policy, and sustainable development.

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Theoretical and Applied Economics
No. 1 / 2025 (642), Spring

Tax and macroeconomic framework. The case of Greece

Panagiotis ASIMAKOPOULOS
Athens University of Economics and Business, Greece

Abstract. The aim of this paper is to analyze the impact of taxation in Greece from 1974 to 2018 and highlight key recommendations for policymakers and tax authority to contribute further to strategic planning, revenue capacity, sustainability of public finance and efficient tax administration. The empirical part is vital to analyze and appraise the robustness of tax methodology in a purposeful way, highlight key recommendations for policymakers and tax authority to contribute further to strategic planning, revenue capacity, sustainability of public finance and efficient tax administration in Greece. Overall, the evaluation of the tax changes impact in Greece economy will be examined under the scope of macroeconomic performance and this plays a crucial role in the application of efficient strategies from tax authorities.

Keywords: Greek tax legislation, tax policy, tax reforms.

Contents

1

The impact of agro-food imports from Ukraine on the Romanian market: a post-conflict economic analysis

Ionut Laurentiu PETRE · Robert Ștefan SBÎRCEA · Alina-Oana CHIVA · Cristiana-Adriana COSTACHE

2

An empirical analysis of foreign trade concentration between Türkiye and Egypt (2005-2023)

Abidin ÖNCEL · Aya KAMEL

3

The three-ways linkages between domestic investment, exports and economic growth: new evidence from Saudi Arabia

Sayef BAKARI

4

Local resilience in the context of digital transition: development policy perspectives from Romania and Moldova

Ionut Valeriu ANDREI · Maxim CETULEAN · Eliza Nicoleta NEGOI · Marta STOIAN

5

Customs unions and trade spillovers: from bilateral agreements to multilateral impact

Sharmi SEN · Tonmoy CHATTERJEE

6

The impact of foreign direct investment on carbon emissions in China: a provincial panel data analysis

Xuchong YAN

7

Quantitative insights into the impact of financial inclusion on economic growth: an econometric evaluation of Arab countries (2011-2022)

Abdelghani KAHELA · Ouissam HOCINI · Mohamed BOULESNAM · Kamel BASSOUR

8

The relationship between external factors and economic growth: Differences between the global financial crisis and the COVID-19 pandemic from a Granger causality perspective

Alexandra CHEPTIS · Cristina BEJENARU · Miruna-Mihaela VASILCA · Alin-Ioan VID

9

The lasting impact of COVID-19. How the pandemic reshaped human behaviour

Raluca Iuliana GEORGESCU · Dumitru Alexandru BODISLAV · Alexandru Dan COȘOCARIU · Ionuț Valeriu ANDREI

10

Asymmetric effect of monetary policy on stock market performance in the ECOWAS zone: empirical evidence from the NARDL approach

Yao Séraphin PRAO · Kouassi Cyrille KONGOZA

11

The effect of inflation and fiscal decentralization on income inequality in Sumatra Island of Indonesia: a panel data

Syahrimi · Anna YULIANITA · Ariodillah HIDAYAT

12

Exploring the relationship between the Put Call Ratio and Market Indices: a comparative analysis of S&P 500 and BET

Genia-Iulia ȚABĂRĂ

13

Macro-economic determinants of financial inclusion: evidence from West African Economic and Monetary Union (WAEMU)

Djakaria TOU · Mahamadou DIARRA

14

Tax and macroeconomic framework. The case of Greece

Panagiotis ASIMAKOPOULOS

15

Consumerism and capitalism: dynamic evolution, economic benefits, and ethical challenges

Dumitru Alexandru BODISLAV · Raluca Iuliana GEORGESCU

16

Business cycle synchronization of Tunisia and Euro Zone countries: a parametric and non-parametric analysis

Wissem RABHI

17

Macro analysis of linkages between export, import and economic growth: evidence from the Indian economy

Athira A · Rajendran S

18

From lab to market: how governments and enterprises compose the future of innovation

Rareș-Mihai NIȚU

19

Improving human development in West African countries: do cryptocurrencies matter?

Hamidou OUEDRAOGO

20

Romanian knowledge and attitude on sustainability and sustainable clothing: exploring the reliability and validity of a measurement scale

Anastasia COSMA · Luminita STANCU (BROASCA) · Marta STOIAN

21

Estimating Romania’s potential GDP: a production function and multivariate approach

Georgian Dănuț MIHAI · Andreea-Mădălina BOZAGIU

22

Fiscal adjustment and economics growth in Senegal

Mamadou DIOP · Abdoulaye TRAORE · Adama DIAW