Ο ΤΕΚΜΑΡΤΟΣ ΠΡΟΣΔΙΟΡΙΣΜΟΣ ΤΟΥ ΕΙΣΟΔΗΜΑΤΟΣ (ΤΕΚΜΗΡΙΑ ΔΙΑΒΙΩΣΗΣ) ΩΣ ΜΕΣΟ ΚΑΤΑΠΟΛΕΜΗΣΗΣ ΤΗΣ ΦΟΡΟΔΙΑΦΥΓΗΣ

Abstract

Tax evasion is one of the greatest problems that Greece faces, mostly because of the fact that our country deprives of valuable income, as well as social inequalities are created. In order to prevent tax evasion of individuals, an alternative way of income calculation, based on objective living costs, is established in article 31 of the Greek Income Tax Code. The current study aims to highlight the constitutional basis of presumption taxation, as well as the problematic implementation of this method on a number of issues, such as presumptive based taxation of foreign residents, the practices of the responsible officials while examining dispute applications concerning living presumptions, as well as their establishment as an income constraint in the provision of social benefits. The aforementioned issues are examined in view of the principles of tax equity and good administration. It is observed that in practice, direct and indirect discrimination is created both while examining dispute applications and while providing social benefits. This discrimination is opposed to the above mentioned principles. Finally, certain recommendations are made in order to settle the injustice created.