The Bulgarian Income Tax Act of 1933

Peter Stoyanov ()
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Peter Stoyanov: University of National and World Economy Sofia, Bulgaria

Proceedings of the Centre for Economic History Research, 2017, vol. 2, 214-223

Abstract: This publication aims to provide a more in-depth critical view of the Bulgarian Income Tax Act of 1933 from the point of the officially declared motives for its amendment and their relation to the legal framework. With the help of the fact-finding analysis, the argument for complete discrepancy between motives and legislation is defended. The old tendency for fiscal fanaticism and lobbyism, accompanied by contradiction, inadequacy and inefficiency is revealed.

Keywords: income tax; patent taxation; tax policy (search for similar items in EconPapers)
JEL-codes: N23 N24 N43 N44 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ceh:journl:y:2017:v:2:p:214-223

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