According to the Global Competitiveness Index 2017–2018, Greece ranks last and second to last as regards the adequacy of the tax system to provide incentives to invest (137th out 137 countries) and to work (136th out of 137 countries). v. Support Small and Medium Enterprises (SMEs)  SMEs1 are the backbone of the Greek economy in terms of employment and gross value added (GVA).
We can no longer presume that we first define the service goals and then adjust taxation accordingly to meet the resulting expenses. It is becoming increasingly clear that the logic is leading us in the opposite direction.