2.
 Greece suffers from high levels of perceived corruption when compared to other OECD countries as well as that is referred that the efficiency and predictability of the justice system is key to improving the business environment and increasing investment, particularly from foreign sources (OECD 2020 Economic Report). After the economic crisis of 2008 in the Greek economy there is a fewliterature reviews which are based on the business development or on how a debt could affiliate a business growth. Results have shown from an empirical study of (Spilioti&Vamvoukas, 2021) thatthe government debt has a deleterious impact on economic growth. Despite of the fact of country’s economic debt, there is a basic problem in reforms that could possibly help many small businesses find their export policy in a more supportive way from the government.In this case possible reforms in the tax system policy and a governmental support in small and medium businesses should be provided.The challenges of weak administration and pervasive corruption, are closely related and mutually reinforcing. Thus, good-practice reform measures aimed at tax corruption also reflect the key features of modern tax administration (A. Rahman). The issue of reorganizing the tax system with a more stable and less tax for companies would be a good step for Greek food and beverages SMEs to develop. As governmental barriers there is a need to identify the bureaucratic system that has a significant role in Greek small and medium business expansion strategy. The several public documents that companies must provide to public sector, makes an impression of a discouraging prospect from small and medium-sized enterprises to continue with the overall procedures in exports. High bureaucracy is a basic barrier for an SME for its export growth and development. (Manolopoulos et al.2018) In administration issues, crucial decisions for a healthy tax administration system can also be a major obstacle for a small firm, in contrast with a big enterprise. For this reason, corruption in administration can appear between revenue administration and businesses. This makes a beneficial for big companies and tax officers. (Antonakas, N.P., Seimenis.I.I, &Konstantopoulos N.). This makes all small and medium firms vulnerable to a high taxation, maybe due to corruption issues. This basic problem would probably occur also in developed countries with regulations which affect foreign investments.
Греция страдает от высоких уровней коррупции при сравнении с другими странами ОЭСР, а также от того, что эффективность и предсказуемость судебной системы является ключевым фактором для улучшения бизнес-среды и привлечения инвестиций, особенно из иностранных источников. Несмотря на то, что страна имеет высокий уровень экономического долга, есть возможность реформ, которые могли бы помочь многим малым предприятиям найти свою экспортную политику в более поддерживающем ключе от правительства.