Tax behaviour relating to the review of a revised regional tax policy: a study in Greece

N Varotsis, I Katerelos - Journal of Economic Structures, 2020 - Springer
The failure over time of the tax system in Greece to harmonize with a sound and efficient
fiscal mix raises questions about the possibility of a radical restructuring. The last decade of …

[HTML][HTML] A Fiscal Policy Foresight Tax Model, Shadow Economy Reduction, and E-Payment Institutionalization as a Result of Knowledge Management

N Varotsis - Theoretical Economics Letters, 2022 - scirp.org
Foresight is the key for the economy, the business environment, and by extension society
and politics to face various risks under conditions of uncertainty, which is becoming the norm …

[HTML][HTML] Models of tax planning simulation: the case of Greece

N Varotsis, I Katerelos - Open Journal of Modelling and Simulation, 2018 - scirp.org
This paper highlights the timeless failure of the tax system in Greece despite its continuous
reform, addressing the study of tax evasion phenomenon with a different approach. The …

[HTML][HTML] The Regional Tax Policy: A Review in Greece

N Varotsis, I Katerelos - Modern Economy, 2019 - scirp.org
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 …