Overview of the Reports on the Reformation of Personal Income Taxation

Presentation of the reports on the reformation of personal income taxation that have been prepared with a development plan for the Greek economy, that discuss the issue of taxation and point out its important features. The goal is the complete modernization of the tax system, so that it responds more fully to the principles of social justice, contributes to the economic development of the country and is governed by simple and modern procedures, which apply to all tax objects. The purpose of the study is to deepen the proposals for tax reform based on the peculiarities of the Greek economy, the international trends in this field and the weaknesses of the tax system. The effects of a tax reformation are analyzed and how it should take the form of the reform, which, however, requires a new legislation, which will bring about radical and deep cuts, which respond to the new conditions and the internationalization of the economy. Proposals for a set of structural measures, which are necessary for the country’s adaptation to the wider European environment and the elimination of the weaknesses that increase its distance from the other member countries. Citation of the common points of the reports on the reformation of personal income taxation and their adoption by the tax leadership.