Tax Neutrality and Tax Expenses in the Practice of Bulgaria
A 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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Volume (Year): (2012)
Issue (Month): 1 ()
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- David Moore, 2005. "Slovakiaâ€™s 2004 Tax and Welfare Reforms," IMF Working Papers 05/133, International Monetary Fund.
- Michael Keen & Alexander D Klemm & Anna Ivanova, 2005.
"The Russian Flat Tax Reform,"
IMF Working Papers
05/16, International Monetary Fund.
- Thomas Dalsgaard, 2008. "Tax and Welfare Reforms in the Czech Republicâ€”Structural Implications and Challenges," IMF Working Papers 08/52, International Monetary Fund.
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