金融危机中的希腊税收改革:权力不对称的悖论

IF 3.7 1区 社会学 Q1 POLITICAL SCIENCE South European Society and Politics Pub Date : 2020-01-02 DOI:10.1080/13608746.2020.1762371
Dionyssis G. Dimitrakopoulos, Argyris Passas
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引用次数: 3

摘要

本文根据国内变化的三种替代模式,研究了2010年后救助协议下希腊税收管理的非政治化。它表明,一个模型(基于权力不对称的外部激励模型)说明了改革的方向,但没有说明改革最终走了多远。支持第二种模式(社会学习)的证据很少,因为缺乏真正的项目所有权,而支持第三种模式(吸取教训)的证据仅限于对问题的诊断。希腊政府根据有关条件的文献做出的关键选择,无意中影响了最终结果。
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Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry
ABSTRACT This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality.
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来源期刊
CiteScore
5.80
自引率
21.20%
发文量
14
期刊介绍: A leading point of reference for scholars of Southern Europe, South European Society and Politics promotes both comparative and inter-disciplinary analyses, as well as offering innovative single county and sub-national studies. The journal acts as a forum for social, economic, cultural, contemporary historical and political approaches to research on the region, and is particularly keen to sponsor policy–focused studies in all these disciplines. The journal publishes research articles; South European Atlas with election reports and articles on other subjects of topical interest, and an extensive book reviews section, including both review articles and individual book reviews.
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