Benefits Of Improving Tax Collection On Transactions In Fuels And Petroleum Products In Bulgaria Cover Image

Ползи от подобряване на събираемостта от данъците върху сделките с горива и нефтопродукти в България
Benefits Of Improving Tax Collection On Transactions In Fuels And Petroleum Products In Bulgaria

Author(s): Stefan Peshov
Subject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: taxes; fuels; excise; duties; revenues

Summary/Abstract: The national tax system reflects the government's concept of tax policy, which arranges the financing of essential services provided for public benefit. Fuel taxes account for a significant part of the country's total tax revenue. When necessary, governments spend budgets to subsidize certain fuels and lower their prices. In this way, fuel subsidies stimulate their use, which is aimed at promoting economic growth. This article explores the possibilities to increase the collection of public receivables based on the correct taxation of transactions with fuels and petroleum products in the Republic of Bulgaria. The benefits for the economic and social processes of the implementation of measures for prevention of tax violations and hiding are examined.

  • Issue Year: 2022
  • Issue No: 18
  • Page Range: 481-490
  • Page Count: 10
  • Language: Bulgarian
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