Конкурентоспособност на българската данъчна система в условията на динамично развиваща се глобална икономикa
Competitiveness of the Bulgarian Tax System in the Light of Dynamic Global Economy

Author(s): Velichka Nikolova
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Supranational / Global Economy, Business Economy / Management, Economic policy, Fiscal Politics / Budgeting
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: competitiveness; tax policy; Bulgaria
Summary/Abstract: The present report analyzes the competitive stance of the Bulgarian tax system in the light of the dynamic global economy. For this purpose, Bulgaria's performance is examined and compared with other countries, using data on measured tax competitiveness according to the methodology of the International Institute for Management Development. Additionally, the report traces Bulgaria's positions in two rankings, in particular a study focusing on the socalled tax complexity index and data from one of the latest World Bank studies „Business Ready, dedicated to assessing of the business environment.

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