Consumer tax system of Bulgaria in terms of economic growth and crisis

Stoyan Tanchev

Economic Thought journal, 2016, issue 4, 85-105, 106-125

Abstract: The tax revenue of the Republic of Bulgaria has been analyzed in terms of consumer tax system. Two sub-periods have been covered - at economic growth and at crisis. The results show that in the first case, the revenues from indirect and direct taxes form the necessary budget funds, as in the second case - they are insufficient. There are prerequisites for increasing the national debt as a result of lower tax revenues in terms of crisis.

JEL-codes: H24 H25 H63 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://etj.iki.bas.bg/storage/app/uploads/public/ ... b05a91b305564463.pdf
https://etj.iki.bas.bg/storage/app/uploads/public/ ... b5491e3331546114.pdf
Fee access (English)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2016:i:4:p:85-105,106-125

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().