Δημόσια έσοδα και δημόσιες δαπάνες - βέλτιστες πρακτικές και διεθνείς τάσεις - η κατάσταση στη χώρα μας.

Abstract

Public revenues and public spending are the main levers of the economy that governments must manage very carefully in order to achieve the optimal balance that will lead to the healthy functioning of the economy. The purpose of this work is to study the two main budgetary figures at international and national level, with emphasis on the last decade, where rapid changes have taken place both in the amount, composition and structure of public expenditures and in matters relating to taxation and tax administration. The paper focuses on contemporary issues related to tax administration, such as its degree of autonomy and modern methods of increasing tax revenues, enhancing tax compliance and reducing tax evasion by presenting best practices in these areas at national and international level. Through the analysis of Greece, it is attempted to show that the proper use of public expenditure in conjunction with an effective tax administration can lead to fiscal sustainability.