Abstract. The aim of this paper is to analyze the impact of taxation in Greece from 1974 to 2018 and highlight key recommendations for policymakers and tax authority to contribute further to strategic planning, revenue capacity, sustainability of public finance and efficient tax administration. The empirical part is vital to analyze and appraise the robustness of tax methodology in a purposeful way, highlight key recommendations for policymakers and tax authority to contribute further to strategic planning, revenue capacity, sustainability of public finance and efficient tax administration in Greece. Overall, the evaluation of the tax changes impact in Greece economy will be examined under the scope of macroeconomic performance and this plays a crucial role in the application of efficient strategies from tax authorities.

Keywords: Greek tax legislation, tax policy, tax reforms.