Силата на данъчната администрация сред (не)доверието на обществото
The Strength of Tax Administration among The (Un)trusted Public Society

Author(s): Zhelyo Zhelev
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Civil Society, Public Administration, Fiscal Politics / Budgeting, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: fiscal policy; tax administration; tax control; behaviour; taxpayers
Summary/Abstract: Much of the world's economies, especially countries in transition, face high levels of tax evasion. The tax administration must analyze the factors that influence the level of declaration of income and income by taxpayers. Tax control remains one of the most discussed issues in raising awareness, quality of control impact and collection efficiency. This report identifies current fiscal policy issues, factors influencing taxpayer behaviour, and the impact of tax control on tax outcomes. At the same time, it is analyzed what part of the revenue is collected as a result of the implemented tax control based on total revenue. In this way, an attempt is made to highlight the advantages of the tax administration in order to increase public confidence.

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