Рискове и реформа на данъците и осигуровките
Risks and Reform of Taxes and Insurances

Summary/Abstract: The country's tax and social insurance revenue system in the 2000-2014 period has been analysed. The basic tax and social insurance revenues are analysed on the basis of the data about: 1) their dynamics dividing the period into two, i.e. before and after the 2008/2009 crisis; and, 2) the deviations in the forecast and reported budget revenues. Some explanations for the deviations found within the dynamics and between the forecasts and reports have been sought by means of: 1) analysing the changes in the tax and social insurance rates; and, 2) the dynamics of the tax and social insurance bases. An analysis of the reasons for the specific CFP revenue dynamics of the different tax and social insurance bases has also been made. The revenue dynamics has been forecast in a medium-term and long-term perspective, with the current tax and social insurance system being in force. Some conclusions have been arrived at from the analyses and forecasts made. There are arguments for a reform in the country's tax and social insurance system that comply with and result from the conclusions.

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