Record Details

An Alternative Proposal for VAT on Consumption in Greece

Journal of Tax Administration

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Field Value
 
Title An Alternative Proposal for VAT on Consumption in Greece
 
Creator Kalliampakos, G
Kotzamani, E
 
Description It is well established that a reduction in consumption VAT rates during an economic crisis, followed by the introduction of a single VAT rate rather than multiple rates, may significantly increase tax revenues through improved collectability of VAT due to increased consumption as well as reduction of tax evasion and avoidance. This paper presents the economic impact on the Greek economy of the establishment of a basic VAT rate of 20 per cent for most consumer goods and services, with a reduced VAT rate of 10 per cent for certain socio-economically important goods and services.
 
Publisher Journal of Tax Administration
 
Contributor —
 
Date 2018-05-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://JoTA.website/article/view/165
 
Source Journal of Tax Administration; Vol 4, No 1 (2018)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/165/125
 
Rights Copyright (c) 2018 Journal of Tax Administration