 Covid-19 Effects On Tax GapsLyudmil Naydenov () and
Dimitar Tsenov
Economic Archive, 2021, issue 1 Year 2021, 15-27 Abstract: The paper examines the issues related to the impact of COVID-19 on tax gaps in Bulgaria. The authors define the various tax gaps in terms of their theoretical, practical and technical grounds as well as unique characteristics. The authors have analysed the dynamics of the gap between the tax and social insurance revenues in the Consolidated Fiscal Program (CFP) as they “should be” collected and as they “are” collected and prove that it was affected directly by the global COVID-19 pandemic. They justify the need for an innovative approach that would take into account the changed realities and the important role of CFP components for improving the public welfare and the sustainability of our economy. The research subject are tax gaps and its object is the impact of COVID-19 on the difference between the volume of collected and planned revenues from direct taxes, indirect taxes, social security and health insurance contributions in Bulgaria. The general conclusion is that the pandemic, which has lasted for already over a year, has slowed down the economy and hence has a negative affect on tax gaps in our country. Keywords: consolidated fiscal programme; tax gaps; COVID-19; fiscal revenue (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2021:i:1:p:15-27 Access Statistics for this article Economic Archive is currently edited by Andrey Zahariev More articles in Economic Archive from D. A. Tsenov Academy of Economics, Svishtov, Bulgaria Contact information at EDIRC. |
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