Φορολογία ακινήτων: νομοθετικό πλαίσιο - Επιπτώσεις στην οικονομία και επιχειρηματικότητα στην Ελλάδα

Abstract

Real estate taxation is one of the main sources of state funding. For this reason, it is a burning and topical issue of our time, which causes tensions and constitutes the subject of intense discussions, economic, social and political concerns. With the present work, is made an attempt to systematically record the Greek legal framework of real estate taxation, which is - if not the most important - one of the most important assets of the Greek family, as well as the subject of major investment programs and business plans in our country. Given the economic importance of real estate in Greece and the continuous and successive amendments of a complex and multifaceted tax legal regime, this dissertation aims to present the transfer, possession and income taxes that imposed on real estate, aspiring to help even the professionals involved with the specific object. However, the present work is not limited only to the presentation of the Greek real estate tax legislation as subject of the Greek Special Tax Law, but also extends to the analysis on the one hand of the pathogenesis of the complex Greek tax system and on the other hand of the substantial impact of an unbearable real estate taxation οn the Greek economy, entrepreneurship and investment. Finally, useful suggestions for the reform of the Greek tax system are presented, contributing to the strengthening of entrepreneurship and generating prospects for recovery of the real estate market and Greek economy.