Some aspects of the VAT substitution in Greece

Θεόδωρος Γεωργακόπουλος


Greece is now entering the Common Market and has to introduce the VAT. In this paper the author discusses some of the effects the introduction of the new tax will have on the Greek economy. In the first part author gives a short account of the existing system of indirect taxes in the country as well as of some work that has been done in the direction of introducing the new tax. Then he discusses the possible impact of the VAT on prices, income distribution, trade, the level of effective demand and the allocation of re-sources in the country. Finally, he comments on the administrative aspects of this tax.


Taxes; Taxation policy; Common market

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η δικτυακή πύλη της ευρωπαϊκής ένωσης ψηφιακή ελλάδα ΕΣΠΑ 2007-2013