Authors: Georgios Triantafyllopoulos, Michail Bekiaris

Title: Greek taxation system reformation and the new tax bill: Influence in business/professional conditions of accountants

Abstract

Abstract: The Greek Parliament has approved the new tax bill (2013) that makes a significant & far-reaching reform to the tax system. Malfunctions and distortions which were noted in the existing tax system in Greece demanded a full reform. The question that arises is "were we satisfied with the old tax system? and what kind of tax system do we need?". The likely answer could be a tax system simple, fair, modern, developmental and durable". Accountants are one of the major groups of professionals who directly facing all tax changes. Under the crucial question about ‘’the reform of taxation system in Greece through the new tax bill and its influence in business/professional conditions of accountants’’, a survey was conducted about professional accountants in Attica. Key points in survey were the reform of tax system in Greece & the reactions (to the new tax bill) of accountants who constitute key representatives of business and individuals taxpayers. Key objective of the research was the optimum functionality of the tax system. The survey, conducted from 21/2/2014 until 27/03/2014, has taken place in Attica Region. The sample included independent accountants from Attica region, 125 people were asked to take part in the survey (through e-mails) and finally a sample of 114 participants/ responders was used.

Key words: tax reformation, greek tax system, accountants, perceptions

JEL: M51, H71, E62