Abstract:
The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a contribution is to provide not only a legal documentation, which is carried out under a thorough review of tax legislation, but also create an exhaustive Tax Law Database consisting of Laws that brought significant changes in the tax system and more importantly covered the vast majority of categories of taxes in Greece from 1974-2018. It is crucial to highlight that our dataset, tax revenue figures, national accounts covered the period up to 2018 excluding Greece exit process from enhance fiscal surveillance, government change after election of 2019 and Covid-19 implications. It is critical to mention that except for a reliable documentation, in addition to Laws, we have also collected contemporaneous material from budgets, public finance reports, national statistics and reports from the OECD, IMF and European Commission to understand the motivation behind the exercise of tax policy changes, provide with critical insights regarding the Greek tax system and shed light on its effects.