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The Role of The Proportional Income Tax on Economic Growth of Bulgaria
The Role of The Proportional Income Tax on Economic Growth of Bulgaria

Author(s): Stoyan Tanchev
Subject(s): Economy, Accounting - Business Administration
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: JEL: E62; H21; H24

Summary/Abstract: This article looks at the possibilities of proportional and progressive income tax in Bulgaria, as factors for the formation of economic growth. The empirical study found proportional relationship between progressive taxation and economic growth. Inversely proportional relationship has been registered between the dynamics of growth and the proportional taxation. The results show the presence of synchronicity between progressive income taxation and collection. There have been established evidences for presence of causality.

  • Issue Year: 2016
  • Issue No: 4
  • Page Range: 66-77
  • Page Count: 12
  • Language: English