The Main Characteristics of Bulgaria’s Tax Policy and Their Relatively Private Role for the High Level of Poverty and the Unsatisfactory Economic Growth

Based on official empirical data of Eurostat and NSI, the article contains international comparative analysis of tax policy in Bulgaria, which defines it as socially unjust, economically unfounded and one of the main relatively independent reasons for annual reproduction of: - the highest in the EU (and growing as a trend) income inequality, level of poverty, social discontent and mistrust of the ruling political parties and state institutions; - the Bulgarian state and government’s very limited financial capacity for adequate to the challenges in quantitative and qualitative terms financing of health, education, social protection, infrastructure investments for all, innovation, new technologies and industries with high added value and catching up with economic growth; - Bulgaria’s annual production being at the bottom of the EU’s level of scientific and technical, economic, social and demographic development – despite progress in comparison with the past. A new philosophy, systematic and forwardlooking approach and changes in current tax policy and practice are proposed in order to immediately change the status quo and its inherent negative social phenomena and processes.