Greek Taxation Revenues Before and After the Economic Crisis

Taxation is a basic revenue source for a state. In this paper we present the essential characteristics of Greek taxation system. We analyze the taxes from different income categories, from business taxes and non-business taxes, from different Greek regions. We compare revenue data of the year 2019 with corresponding revenue data from the year 2011, before the economic crisis. Our aim is to find how economic crisis influenced the Greek taxation system and its efficiency. We present our findings and our proposals for optimal taxation.