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How To Increase Local Revenue In Bulgaria - Mission (Im)Possible?

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  • DESISLAVA ZHELEVA KALCHEVA

    (Sofia University St. Kliment Ohridski, Sofia, Bulgaria)

Abstract

The topic dedicated to local revenue growth in Bulgaria has been relevant since the start of the decentralization process. Nearly twenty years after the democratic changes, local authorities are experiencing severe funding shortages and difficulties in implementing their capital programs. The topic is becoming more relevant due to the COVID-19 pandemic and the current economic situation - rising inflation and problems related to the revenue collection. The purpose of this article is to present a retrospective analysis of the dynamics of the local revenue in Bulgaria and to calculate key financial indicators. The results are compared with the European Union average. The study presents the main results of the Program for fiscal decentralization in Bulgaria. Based on the analysis of the European practice, local revenue structure in Bulgaria and main fiscal indicators, the possibilities for local revenue growth are presented.

Suggested Citation

  • Desislava Zheleva Kalcheva, 2022. "How To Increase Local Revenue In Bulgaria - Mission (Im)Possible?," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 29, pages 101-121, June.
    • Handle: RePEc:aic:revebs:y:2022:j:29:kalchevad
    DOI: 10.47743/rebs-2022-1-0006
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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