Tax Neutrality and Tax Expenses in the Practice of Bulgaria
AbstractA dialectic approach to the principles of tax neutrality is presented as opposed to the tax expenses – under the specific conditions of the transition period in Bulgaria up to now. Four main revenue sources are considered: personal income tax, corporate income tax, VAT and the aligned excise duties and the compulsory insurance contributions. The country's characteristic features are focused in view of the general theoretical requirements, such as the currency board, the privatization and the introduced individual income tax of the “flat” type, as well as the EU membership of Bulgaria. Some calculations and international comparisons are offered. Proposals are made on the improvement of the Bulgarian practice with generalizing conclusions.
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Bibliographic InfoArticle provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.
Volume (Year): (2012)
Issue (Month): 1 ()
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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- David Moore, 2005. "Slovakia's 2004 Tax and Welfare Reforms," IMF Working Papers 05/133, International Monetary Fund.
- Anna Ivanova & Michael Keen & Alexander Klemm, 2005.
"The Russian 'flat tax' reform,"
CEPR & CES & MSH, vol. 20(43), pages 397-444, 07.
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