Consumer tax system of Bulgaria in terms of economic growth and crisis Cover Image

Consumer tax system of Bulgaria in terms of economic growth and crisis
Consumer tax system of Bulgaria in terms of economic growth and crisis

Author(s): Stoian Tanchev
Subject(s): Economy, National Economy, Business Economy / Management
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: JEL: H 24; H25; H63

Summary/Abstract: The tax revenue of the Republic of Bulgaria has been analyzed in terms of consumer tax system. Two sub-periods have been covered - at economic growth and at crisis. The results show that in the first case, the revenues from indirect and direct taxes form the necessary budget funds, as in the second case - they are insufficient. There are prerequisites for increasing the national debt as a result of lower tax revenues in terms of crisis.

  • Issue Year: 2016
  • Issue No: 4
  • Page Range: 106-125
  • Page Count: 20
  • Language: English