The Third MoU and the Establishment of the Independent Authority for Public Revenue

  • Dionyssis Dimitrakopoulos
  • Argyris Passas


The focus of this chapter is on the introduction of the current institutional arrangement, namely the establishment of the Independent Authority for Public Revenue (IAPR) that is functionally independent and administratively and financially autonomous. Analysis places emphasis not only on external pressure but also on the consequences of systematic domestic resistance to this reform and the internationally perceived lack of commitment to it. It presents a detailed account of the process of reform as well as the most significant innovations introduced in the context of the implementation of the third Memorandum of Understanding (signed in 2015) in relation to the reform of Greece’s public revenue administration. It also discusses the key differences between the new institutional arrangement and its predecessors as well as what has been done (up until the spring of 2019) to implement this reform since its enactment in 2016. Finally, it offers a critical examination of the pitfalls that are associated with the new institutional arrangement.


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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Dionyssis Dimitrakopoulos
    • 1
  • Argyris Passas
    • 2
  1. 1.Department of PoliticsBirkbeck, University of LondonLondonUK
  2. 2.Department of International, European and Area StudiesPanteion University of Social and Political SciencesAthensGreece

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