Корпоративно данъчно планиране в условията на въвеждане на еврото: предизвикателства и възможности
Corporate Tax Planning in the Context of the Euro Introduction: Challenges and Opportunities

Author(s): Stefanija Ilieva
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Business Economy / Management, EU-Approach / EU-Accession / EU-Development, Public Finances
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: corporate tax planning; Eurozone; effects
Summary/Abstract: The report examines the impact of the upcoming accession of the Republic of Bulgaria to the Eurozone on corporate tax planning, focusing on the adaptation of company strategies in the context of currency convergence and fiscal integration. The main objective is to analyze how the introduction of the euro will change the corporate taxation environment, liquidity management and pricing, as well as to identify the consequences for the tax decisions of enterprises. Issues related to the transition to the single currency are considered: the elimination of currency risk, the reduction of transaction costs, the need for dual pricing and the reassessment of tax shields and financing costs. Based on a comparative analysis of the experience of other countries that have introduced the euro, conclusions are drawn about the strategic and operational dimensions of tax planning in the Bulgarian corporate sector. The main objectives of the report are to identify the mechanisms through which accession to the Eurozone affects corporate tax behaviour and tax burden optimization strategies, as well as to assess the role of changes in liquidity and pricing policy on corporate taxation.

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