Ο ρόλος της φορολογικής πολιτικής στη διαμόρφωση της δημόσιας οικονομικής πολιτικής στη χώρα μας κατά τη διάρκεια της τελευταίας δεκαετίας

Abstract

Optimum design of a tax system depends on numerous factors and differs from country to country. A variety of studies claim that raising consumption taxes while lowering taxes on labour and capital will stimulate economical growth. At the same time, other studies note that tax burden and tax structure for different countries would have a different impact on economic forces depending on the period and under prevailing circumstances. The purpose of this paper is to provide an additional assessment of the role and importance of taxation in shaping a country's public economic policy. The study focuses on the tax system of Greece and the impact of tax policy on various economic figures for the period 2010-2020, such as fiscal policy, employment, disposable income of the households, and generally, on the Greek society. It finally concludes that the economic effectiveness of the measures with the fiscal balance of the country prevailed over the goal of tax justice and equality and fair distribution of income. Due to this, our country maintains a poor record for the period under review: This is the only EU country that has burdened its taxpayers so much in such a short period of time. The need to make the Greek tax system simple, stable and fair, capable of satisfying the demand for social justice, is therefore considered imperative.