Tax Administration Reform in Greece: Outcomes and Lessons (2010–25)

IMF Notes, April 22, 2026

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Tax Administration Reform in Greece: Outcomes and Lessons (2010–25)

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Bibliographic details

• Authors: Andrew Okello, Stoyan E Markov, Chenghong Wang, Elli-Sivylla Gregou, Era Dabla-Norris, George Pitsilis
• Published: April 22, 2026
• Series: IMF Notes
• DOI: https://doi.org/10.5089/9798229041812.068

Summary

• Documents Greece’s comprehensive tax administration reform journey over 2010–2025, showing how sustained reform under crisis conditions translated institutional change and digital innovation into durable revenue and compliance gains.
• Initial phase focused on revenue stabilization, followed by progressive legal and institutional reforms.
• Reforms culminated in the establishment of the Independent Authority for Public Revenue (IAPR) and an ambitious digital transformation centered on myDATA, e invoicing, real time reporting, and data driven compliance management.
• IMF capacity development, supported by other development partners and strong ownership by the Greek tax authority, played a critical role in reform design, implementation, and monitoring.
• Emphasizes importance of credible governance reforms, appropriate sequencing, sustained political commitment, and investment in digital and human capital.
• Notes that while country contexts differ, lessons from Greece are highly relevant for other countries seeking to modernize tax administration and enhance domestic revenue mobilization over the medium term.

Key reforms and timeline

• 2010–2025: Period covered by the reform journey documented in the Note.
• Institutional reforms:
  • Establishment of the Independent Authority for Public Revenue (IAPR).
  • Legal and institutional changes progressively advanced after initial revenue-stabilization phase.
• Digital transformation initiatives:
  • myDATA implementation.
  • e invoicing rollout.
  • Real time reporting systems.
  • Data driven compliance management frameworks.

Outcomes and impact

• Revenue and compliance:
  • Marked increase in the tax to GDP ratio (as reported in the Note).
  • Sharp reduction in the VAT compliance gap (as reported in the Note).
• Operational performance:
  • Significant improvements reflected in international assessment tools such as TADAT and ISORA.
• Capacity development:
  • IMF capacity development and support from other development partners contributed to reform design, implementation, and monitoring.
• Institutional ownership:
  • Strong ownership by the Greek tax authority cited as a critical factor in achieving durable gains.

Lessons and policy recommendations

• Governance and sequencing:
  • Credible governance reforms are essential for successful tax administration reform.
  • Appropriate sequencing of reforms aids implementation and sustainability.
• Political economy:
  • Sustained political commitment is necessary to translate reforms into durable outcomes.
• Digital and human capital:
  • Investment in digital systems and human capital underpins improvements in compliance and operational performance.
• External support:
  • Technical assistance and capacity development from institutions like the IMF and other partners can accelerate reform design and monitoring, especially under crisis conditions.
• Transferability:
  • While context matters, Greece’s experience provides relevant lessons for countries aiming to modernize tax administration and strengthen domestic revenue mobilization over the medium term.

Publication and metadata

• Authors: Andrew Okello, Stoyan E Markov, Chenghong Wang, Elli-Sivylla Gregou, Era Dabla-Norris, George Pitsilis
• Date: April 22, 2026
• Series: IMF Notes No 2026/003
• Issue: 003
• Volume: 2026
• Pages: 29
• DOI: https://doi.org/10.5089/9798229041812.068
• ISBN: 9798229041812
• ISSN: 2957-4390
• Subject keywords: Corporate income tax, Income and capital gains taxes, Revenue administration, Tax administration core functions, Taxes, Value added tax
• Additional keywords: capacity development, compliance, Corporate income tax, digital transformation, Europe, IMF note, Income and capital gains taxes, reform, reform impact, reform implementation, reform pillar, revenue mobilization, sequencing, Tax administration core functions, tax application, Value-added tax

Tax Administration Reform in Greece: Outcomes and Lessons (2010–25), IMF Notes 2026, 003 (2026).

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