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https://doi.org/10.1016/S0313-5926(12)50019-6

has been cited by the following article:

• TITLE: The Regional Tax Policy: A Review in Greece

  AUTHORS: Nikolaos Varotsis, Ioannis Katerelos

  KEYWORDS: Regional Tax, Public Finance, Tax Policy, Tax Reform, Sociocentric, Decentralization

  JOURNAL NAME: Modern Economy, Vol.10 No.8, August 28, 2019

  ABSTRACT: The continuing ineffectiveness of the tax reforms in Greek economy raises concerns about the need for a meaningful restructuring of the structure of fiscal administration. Tax restructuring that enhances regional, local or European taxation by weakening government taxation can be a key factor in reforming the tax system. The degree of tax decentralization of the tax policy applied is likely to improve the fiscal order and management and, on the other hand, it can be strengthened tax revenues by enhancing tax compliance. The main purpose of this paper is to emphasize that the decentralization of taxation to a more socially acceptable regional fiscal policy can lead to an acceptable tax reform in the case of the Greek economy. A reform of the revenue management at local, regional, central and European level with a more socio-centric fiscal expenditure mix is more desirable.