The report of the Pissarides committee proposes:
The degree of simplification does not seem to have been achieved, since, as the Governor of the Tax Administration found in 2021, one of the causes of tax evasion is "the multiplicity and complexity of the tax system: Despite the simplification efforts that have been made in the last decade, it is obvious that this complexity on the one hand makes the operation of the tax collection mechanism difficult, on the other hand it inevitably causes insecurity for taxpayers and tax administration officials."
In December 2022, with Law 5000, certain aspects of the tax system were simplified, such as: article 18, simplification of the customs immobilization procedure of vehicles, article 19, simplification of taxation procedures during the transfer of public-use cars for a compelling reason. Furthermore, Law 4997/2022 includes simplifications of the insurance system, such as:
Article 21, simplification of the retirement process in cases of consecutive insurance outside the e-E.F.K.A. Article 26, simplification of the foundation of the disability pension, so that the insured themselves can easily find the conditions for the foundation of their pension right.
Therefore, the proposal is assessed as partially implemented, since simplification steps have been carried out but only in certain aspects of the tax system and simplification has not progressed in the insurance system.
