IDEAS home Printed from https://ideas.repec.org/a/bas/econst/y2015i3p29-45.html
   My bibliography  Save this article

Risks and Reform of Taxes and Insurances

Author

Listed:
  • Ivan Kostov

Abstract

The country's tax and social insurance revenue system in the 2000-2014 period has been analysed. The basic tax and social insurance revenues are analysed on the basis of the data about: 1) their dynamics dividing the period into two, i.e. before and after the 2008/2009 crisis; and, 2) the deviations in the forecast and reported budget revenues. Some explanations for the deviations found within the dynamics and between the forecasts and reports have been sought by means of: 1) analysing the changes in the tax and social insurance rates; and, 2) the dynamics of the tax and social insurance bases. An analysis of the reasons for the specific CFP revenue dynamics of the different tax and social insurance bases has also been made. The revenue dynamics has been forecast in a medium-term and long-term perspective, with the current tax and social insurance system being in force. Some conclusions have been arrived at from the analyses and forecasts made. There are arguments for a reform in the country's tax and social insurance system that comply with and result from the conclusions.

Suggested Citation

  • Ivan Kostov, 2015. "Risks and Reform of Taxes and Insurances," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 29-45.
    • Handle: RePEc:bas:econst:y:2015:i:3:p:29-45
    as

    Download full text from publisher

    File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=f1feba6b-0b5c-40b8-8658-a72b8884aab9&articleid=7b6f7905-1b9d-44f3-a94d-119ef7026dae#a7b6f7905-1b9d-44f3-a94d-119ef7026dae
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bas:econst:y:2015:i:3:p:29-45. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Diana Dimitrova (email available below). General contact details of provider: https://edirc.repec.org/data/ikbasbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.