Authors: Dimitrios Komninos, Zaxarias Dermatis, Eleni Kalamara, Athanasios Anastastiou, Panagiotis Liargovas

Title: The frequent changes in tax legislation as a slowing factor in the development of entrepreneurship in Greece.

Abstract

The most important factor contributing to the slowdown in the development of entrepreneurship in our country is related to frequent changes in tax legislation and to the ambiguity and regression in the tax authorities' decisions and clarifications.

Tax legislation is useful not to leave room for controversy and different interpretations, in order not to require the issuance of numerous circulars, with clarifications to understand this law. Tax legislation must be simple to understand by taxpayers without the need for multiple procedures.

The purpose of this paper is to present the pace at which tax laws are modified and replaced by new ones, creating insurmountable difficulties in the development of entrepreneurship in Greece, as well as the necessity to create a stable tax environment.