Ефекти от замяната на пропорционално с прогресивно данъчно облагане в България
Effects Of Replacing Proportional Taxation With Progressive Taxation In Bulgaria

Summary/Abstract: This study examines the possible replacement of the proportional income tax on personal incomes in Bulgaria with progressive one and the effects of such a decision, both in terms of budget revenues and in terms of compensatory mechanism to offset the negative effects of this replacement. The calculations are based on the introduction of a progressive personal income tax with a specific taxable scale. The results of the study show that with the introduction of a moderate tax rate of progressive income taxation with a non-taxable minimum, tax revenues will be lower than those currently collected by the budget from the proportional tax. The main conclusion of the study is that the inequality in post-tax incomes, which tries to solve the change in taxation, cannot be achieved by changing the type of taxes used.

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