Влияние на косвените данъци върху икономическия растеж на България
The Impact of Indirect Taxes on the Economic Growth of Bulgaria

Author(s): Kostadin Stanoev
Subject(s): Economy, National Economy, Micro-Economics, Public Finances
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Indirect taxes; Economic growth; VAT; Excise duty; Customs duty
Summary/Abstract: The report analyzes the impact of VAT, excise duty, and customs duty revenues on economic growth in Bulgaria. The study covers the period from 2001 to 2024, including 24 observations. A vector autoregression model with error correction was applied to calculate the coefficients in the empirical part of the analysis. The results show that VAT has the strongest and most statistically significant impact on economic growth, which highlights its role as a key channel linking consumption, budget revenues, and macroeconomic activity. No sustained long-term relationship between GDP, excise duties, and customs duties has been confirmed.

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