Innovative revenues’ collection practices in South European countries and the case of Hellenic Independent Authority for Public Revenue

Abstract

Developed country governments have sought ways to offer a better service and some of them have already turned to a form of semi-autonomous service in order to achieve improvements in tax collection, better service to taxpayers and businesses as well as more flexible human resource management options. The South European countries have faced the most severe consequences from the recent economic crisis. Therefore, the need for reformation has been highlighted as imperative in these cases. These reformations were designed in order to emend previous pathologies, aiming to intensify efficiently the collection of public revenues and reduce operating costs. Nevertheless, the outcome of these restructures appears to offer a significant service to the citizens and facilitates conduction of business.