Fiscal austerity one form or another has been a decade long process in Greece. After that the employment ratio in Greek population is the third lowest in OECD countries [0]. This ofcourse is hidden in plain view since discussion is usually about the UNemployment ratio [1], which hides long term unemployed due to the economic downturn.
The Federation of Greek Industries is not a credible speaker and they had published that report to justify lowering their request to lower their taxes. It was affiliated with the right wing Government.
Kolonaki is a doctors area, old and young doctors try to set upo shop there. If half of them are young doctors 40000 is too much. The authorities that wanted to collect taxes figured that out and measured a minimal squarea area of the doctors office and location and imposed arbitrary fines. Same arbitrary taxes were imposed in most professions to show a long term ability to collect taxes, in collaboration with their foreign creditors, Of course it did not work out their creditors could hide the inefficiency of their program to chating Greeks. It also worked as a Trojan Horse in the Greek socity, when various groups where singled out
in rotation as not having produced the taxes that were expeced of them. The troika and the Greek Government would probably be able to expose some of them, but it was apparent that it would be small sums that would expose the greater inablility of their program.
[0] https://en.wikipedia.org/wiki/Employment-to-population_ratio