Authors: Maria Priniotaki, Kosmas Paipetis

Title: “Greek tax recovery policy in a digital era: benefits and considerations”

Abstract

Primary tax policy developments in Greek Tax Administration are now welcomed, after a particularly busy decade of rapid change. Important reforms have taken place in areas such as tax legislation, revenue administration reform, performance KPIs, further modernization and simplification of core operations, in line with other central government priorities such as cash management, online payments, reduce of administrative burdens and notably further integration of digital technology by public services. In 2020, greater progress and commitments can be clearly observed in Strategic and Operational Plans of Independent Authority for Public Revenue.  More specific, the new IAPR’s ambitious reform agenda focuses on further digitalization since, prior (e) initiatives are significantly correlated not only with the consistent excess of fiscal targets, but also with the principle of fair taxation.

Scope of this presentation is to provide an in depth analysis of the major benefits for the Greek tax recovery policy, accruing from the latest developments in the field of taxation. However, without neglecting the importance of legality of revenue collection, some considerations are presented concerning the protection of taxpayer rights during the collection process.