Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry

IF 3.7 1区 社会学 Q1 POLITICAL SCIENCE
Dionyssis G. Dimitrakopoulos, Argyris Passas
{"title":"Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry","authors":"Dionyssis G. Dimitrakopoulos, Argyris Passas","doi":"10.1080/13608746.2020.1762371","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":47304,"journal":{"name":"South European Society and Politics","volume":null,"pages":null},"PeriodicalIF":3.7000,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"South European Society and Politics","FirstCategoryId":"90","ListUrlMain":"https://doi.org/10.1080/13608746.2020.1762371","RegionNum":1,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
引用次数: 3

Abstract

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.
金融危机中的希腊税收改革:权力不对称的悖论
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。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
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.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信