東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Exploring the roots of systematic ta...

Pittaki, Zoi.

Linked to FindBook

Google Book

Amazon

博客來

Exploring the roots of systematic tax avoidance in Greece = business, the tax system and tax conscience, 1955-2008 /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Exploring the roots of systematic tax avoidance in Greece/ by Zoi Pittaki.
Reminder of title:	business, the tax system and tax conscience, 1955-2008 /
Author:	Pittaki, Zoi.
Published:	Cham :Springer International Publishing : : 2021.,
Description:	xiii, 284 p. :ill., digital ;24 cm.
[NT 15003449]:	Chapter 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.
Contained By:	Springer Nature eBook
Subject:	Taxation - Greece. -
Online resource:	https://doi.org/10.1007/978-3-030-71979-1
ISBN:	9783030719791

Exploring the roots of systematic tax avoidance in Greece = business, the tax system and tax conscience, 1955-2008 /
Pittaki, Zoi.

Exploring the roots of systematic tax avoidance in Greecebusiness, the tax system and tax conscience, 1955-2008 /[electronic resource] :by Zoi Pittaki. - Cham :Springer International Publishing :2021. - xiii, 284 p. :ill., digital ;24 cm. - Palgrave studies in economic history,2662-6497. - Palgrave studies in economic history..

Chapter 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.

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.

ISBN: 9783030719791

Standard No.: 10.1007/978-3-030-71979-1doiSubjects--Topical Terms:

3505439
Taxation
--Greece.

LC Class. No.: HJ2737

Dewey Class. No.: 336.2009495

Exploring the roots of systematic tax avoidance in Greece = business, the tax system and tax conscience, 1955-2008 /
LDR:03230nmm a2200337 a 4500 001 2244504
003 DE-He213
005 20210702133435.0
006 m d
007 cr nn 008maaau
008 211207s2021 sz s 0 eng d
020 $a 9783030719791 $q (electronic bk.)
020 $a 9783030719784 $q (paper)
024 7 $a 10.1007/978-3-030-71979-1 $2 doi
035 $a 978-3-030-71979-1
040 $a GP $c GP
041 0 $a eng
050 4 $a HJ2737
072 7 $a KCZ $2 bicssc
072 7 $a BUS023000 $2 bisacsh
072 7 $a KCZ $2 thema
082 0 4 $a 336.2009495 $2 23
090 $a HJ2737 $b .P688 2021
100 1 $a Pittaki, Zoi. $3 3505438
245 1 0 $a Exploring the roots of systematic tax avoidance in Greece $h [electronic resource] : $b business, the tax system and tax conscience, 1955-2008 / $c by Zoi Pittaki.
260 $a Cham : $b Springer International Publishing : $b Imprint: Palgrave Macmillan, $c 2021.
300 $a xiii, 284 p. : $b ill., digital ; $c 24 cm.
490 1 $a Palgrave studies in economic history, $x 2662-6497
505 0 $a Chapter 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.
520 $a 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.
650 0 $a Taxation $z Greece. $3 3505439
650 0 $a Tax evasion $z Greece. $3 3505440
650 0 $a Entrepreneurship $z Greece. $3 1097643
650 1 4 $a Economic History. $3 2182102
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer Nature eBook
830 0 $a Palgrave studies in economic history. $3 2203294
856 4 0 $u https://doi.org/10.1007/978-3-030-71979-1
950 $a Economics and Finance (SpringerNature-41170)