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Expanding the Range of the Assessable Incomes with Individual Income Tax and Decrease of the Tax Burden

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  • Nikolay Galabov

Abstract

The study analyzes the achievements and the remained problems in the field of expanding the tax base of the individual income tax in Bulgaria. The main conclusion is that the reserves in this field are significant. The expansion of the tax base is discussed as a necessary condition for a gradual decrease of the average effective tax burden.

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  • Nikolay Galabov, 2000. "Expanding the Range of the Assessable Incomes with Individual Income Tax and Decrease of the Tax Burden," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 92-113.
    • Handle: RePEc:bas:econst:y:2000:i:3:p:92-113
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    References listed on IDEAS

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    1. Peter Whiteford, 1995. "The use of replacement rates in international comparisons of benefit systems," International Social Security Review, John Wiley & Sons, vol. 48(2), pages 3-30, April.
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