Tax collection gaps and overdue tax debts: Greece, 2000-2019
April-June 2022 - Vol 14 Num. 2
This paper deals with the process of accumulating overdue tax debts in Greece and brings out its main features. It focuses on the consistently high collection gap ratios that have led to the accumulation of tax arrears and, although the role of tax administration and debt stock management are acknowledged as crucial...
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