According to the two-year report of the Ministry of Finance (July 2021), the government expanded the tax base in the first two years of government and planned further expansion of the tax base for the following years.

The Minister of Finance in September 2022 had announced the further expansion of the tax base, while in January 2023 the OECD report on the Greek economy states that further expansion of the tax base will help to recover investment grade.

The proposal is therefore assessed as partially implemented, as the optimal level of broadening the tax base seems not to have been achieved.