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Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria

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Abstract

This paper studies the challenges of raising tax compliance in the small business sector in transition economies, drawing from the experience of Bulgaria. It identifies the elements of tax design and enforcement that discriminate against the small business and drive non-compliance. It argues that these drivers are related mainly to the disproportionate tax burden of compulsory social insurance contributions and income taxation of sole proprietors, as well as to the higher compliance costs faced by the small business in Bulgaria. In this framework it studies Bulgarian experience with two presumptive taxes - the patent tax and the minimum insurance income thresholds - and discusses the opportunities and costs of their optimization.

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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0510.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0510.

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Length: 50 pages
Date of creation: 01 Mar 2005
Date of revision:
Handle: RePEc:ays:ispwps:paper0510

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Keywords: tax compliance; transition economies; Bulgaria;

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Cited by:
  1. Konstantin Pashev, 2005. "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
  2. Chiumya, Chiza, 2007. "The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options," MPRA Paper 9860, University Library of Munich, Germany.
  3. Chiumya, Chiza, 2006. "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper 9892, University Library of Munich, Germany.
  4. Konstantin Pashev, 2006. "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.

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