Another data point: Self-employed people in Greece are now taxed based on a "mandatory income" , which is meant to reduce tax evasion but also force small businesses to consolidate or shut down (guess which one happened). About 4000 people have objected this unfair taxation and requested being reaudited. 90% of them ended up being taxed even more, because tax laws are overly burdensome , complex and erratically applied. It's also not because of lack of oversight by tax authorities. In fact greece has the most complex digital oversight rules and digital bureaucracy , to the point that it is now ranked the world's worst country to do business: https://www.tmf-group.com/en/news-insights/articles/global-b...