Authors: DEMETRIOS COMNENOS, Panagiotis Liargovas

Title: The contribution of electronic tax transactions in the increase of productivity of Tax Administration in providing services for citizens and enterprises

Abstract

The Greek tax system is characterized by the legislative frame that co-ordinates  the tax process and from the Tax Administration.

A modern tax system must fulfill certain principles if it is to raise adequate revenue and fulfill certain social objectives. Some of the most important principles or characteristics of a modern tax system are as follows: 1. Productivity or Fiscal Adequacy 2. Elasticity of Taxation 3. Diversity 4. Taxation as in Instrument of Economic Growth 5. Taxation as an Instrument for Improving Income Distribution 6. Taxation for Ensuring Economic Stability.

In general, any tax system, even the most perfect in legal level, is not effective without reliable tax mechanism and reliable provided tax services to the citizens and the enterprises.

This essay aims to describe the contribution of new technologies in the conformation of tax policy of Greece and the themes that appear by applying electronic tax administration procedures in daily transactions of citizens and enterprises. The present work is supported by the results from nationwide research that was carried out in the Tax Services of our country.

JEL: H29, H71, H83, F38

Key words: Tax Administration, ICT, TAXIS, Taxisnet, ELENXIS, transactions, e-government