Анализ на приходите от косвени данъци в бюджета на България
Analysis of Revenue from Indirect Taxes in the Budget of Bulgaria

Author(s): Kostadin Stanoev
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Indirect taxes; Value Added Tax (VAT); Excise duties; Customs duties; Economic growth
Summary/Abstract: This report examines the structure, dynamics, and significance of indirect tax revenues in the Bulgarian state budget. The analysis covers the period from 2001 to 2024. It examines the three main indirect taxes that account for the largest share of revenues in Bulgaria's budget: value-added tax (VAT), excise duties, and customs duties. The analysis used statistical data from the NSI and Eurostat. The study tracks the dynamics of indirect tax revenues in relation to total budget revenues. The main conclusion is that VAT revenues decline in times of crisis, suggesting that this tax has a countercyclical effect. Excise duty revenues exhibit a similar trend. A strong positive correlation was found between GDP and VAT and excise duty revenues, and a weaker correlation was found with customs duty revenues.

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