Abstract

This article provides a comprehensive analysis of the Greek tax system, focusing both on the fundamental principles and guidelines governing the country’s tax policy, and on its relationship with economic development and social justice. In this context, the main features of the Greek tax system are presented, with reference to the main indirect and direct taxes and their respective rates.

Particularly, the personal and legal income tax, the tax rate on business profits, the value added tax (VAT), as well as other indirect taxes are analyzed, in order to clarify the structure and operation of the Greek tax system. In addition, an assessment is made of the challenges faced by the Greek tax administration, such as widespread tax evasion and the need for reforms.

Through this approach, the aim is to identify the advantages and limitations inherent in the current Greek tax framework. Based on this analysis, specific proposals are formulated for the improvement of the Greek tax system, emphasizing the enhancement of efficiency and the promotion of social justice.

Specifically, the reduction of indirect taxes and the enhancement of direct taxation are proposed, incorporating social and income criteria to enhance social equality and sustainable development.