It is commonplace that over time, in Greece, the grid of tax provisions is lax and complex, despite the governments' commitments and/or intentions of the specific governing for simplifying the regulatory framework and establishing legal certainty, in order to attract investment.

During the crisis, the business world in our country has experienced a significant tax burden along with the course of the real economy and corporate earnings. Indicatively, we note the increase in the rates of income tax for legal and natural persons besides indirect taxation, the rise in the withholding tax on distributed profits and the special solidarity levy, which, with few exceptions, overcomes for almost all incomes.

On the other hand, excessive taxation acts as a disincentive to entrepreneurship in general and sometimes results in countervailing tax collections with "toxic" side effects, such as the swelling of the underground economy and corruption. Furthermore, due to the insufficient state control mechanisms to carry out the required tax audits on time, the limitation of the right of the government to impose additional taxes is extended successively and practically the five-year limitation provisions become void.

The institution of a formal appeal for administrative resolution of tax disputes, before a court case, helps to a limited extent, but it is cumbersome as it requires the prepayment of half of a disputed amount (taxes, penalties, and surcharges).

At the same time, there is a need to fight against the tax evasion, the strict provisions on liability for the payment of tax obligations for those who exercise the administration in companies and the provisions on penalties for certain unpaid amounts and above. On the contrary, at both the European Union and Balkan level, tax competition between states is a fact that remains strong, even if we assume that it is not increasing.

In addition to tax competition in the modern globalized economic environment, cooperation between tax authorities on the basis of transnational contracts, automatic exchange of information using state-of-the-art technologies and other Organization for Economic Cooperation and Development (OECD) combating aggressive corrosion practices, coexist with the bleak Greek reality.