ANALYSIS OF THE PROPORTIONAL TAX SYSTEM IN BULGARIA Cover Image

Анализ на пропорционалното данъчно облагане в България
ANALYSIS OF THE PROPORTIONAL TAX SYSTEM IN BULGARIA

Author(s): Petar Peshev, Ivailo Beev
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: Flat tax rates; tax system; inequality

Summary/Abstract: Proportional taxation with a single tax rate and the low tax ratepolicy intended to lower the shadow economy, increase tax revenues due the largertax base, but also aimed to attract local and foreign investments, improving theemployment situation, and finally to stimulate Bulgarian economy in the EUconvergence process. Nearly a decade later empirical data allows an objectiveanalysis of the pros and cons of tax cuts introduced in 2007 and 2008. This paper aimsto provoke discussion on low tax policy implemented in in 2007 and 2008 and toanalyze its suitableness and eventually to provoke a tax policy amendment debate.

  • Issue Year: 2016
  • Issue No: 03
  • Page Range: 69-79
  • Page Count: 11
  • Language: Bulgarian