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The main purpose of this paper is to identify and point out changes in the tax burden on farm income given the new tax legislation of 2016 according to which the farm income has the same tax treatment as the rest of the professionals. The paper initially presents the key determinants of tax burden through the latest tax legislation, like the new tax scales, and the relative tax rates of each scale. Furthermore, it presents a theoretical model regarding an indicative Gross Revenue and a Cost Index of a full-time farmer. By choosing to apply Monte Carlo Simulation with the Pert Distribution as analyzed below; we use @ Risk software to stress the tax parameter of Tax Scales, with intervals of ±10%, to identify how the parameter, has influenced the tax burden of farm income. From the findings we can conclude that tax scale has an abnormal effect to the tax burden of the Farm Income as the second and not the third scale has the most significant effect. As tax legislation evolves every one or two years it is important to point out that regarding farmers income the tax scale has a non-gradualnon-linear effect, which must be corrected to be more equal distributed along the income tax scales.

The primary aim of this research is to investigate and observe phenomena and views related to issues concerning Greek municipalities, such as the problems they face and how they tackle them. So this study presents the descriptive measures of questions in a questionnaire that was sent to the entire sample of Greek municipalities-characterized in this way with considerable heterogeneity-and an attempt is made to locate differences as well as similarities between them. The questionnaire used to collect data is made up of closed-ended questions. More specifically, the questionnaire examined the views of Mayors in each Municipality as regards: (a) the biggest problems faced by the citizens in their Municipality, (b) the biggest personnel problems faced by their Municipality, and (c) the biggest administrative problems faced by their Municipality. The aim of the empirical analyses carried out is to draw useful and representative conclusions on issues concerning deficiencies and problems in municipalities.

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