TAX STRUCTURE OF BULGARIA

Martina Yakova ()
Additional contact information
Martina Yakova: South - West University "Neofit Rilski", Bulgaria

Entrepreneurship, 2018, vol. 6, issue 1, 118-131

Abstract: The article analyzes Bulgaria's tax system and the link between consumer tax system with economic growth. The article have analized the tax revenue types of Bulgaria and their impact on the economy. The paper has a goal to present some types of expenditure. It has analyzed the link between expenditure and GDP per capita. For the empirical analysis, a linear regression model was used in the form of the Least Squares Method (LSM). On this basis, the state's redistributive function was assessed as a burden of taxation. The survey covers the time period 1999-2015. The variable used are: government expenditure, tax revenues, GDP per capita, revenues from VAT, excise, duty, income taxes, capital and dividend taxes.

Keywords: tax structure; direct taxes; indirect taxes; government revenue; expenditure (search for similar items in EconPapers)
JEL-codes: H25 H63 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://ep.swu.bg/images/pdfarticles/2018/TAX_STRUCTURE_OF_BULGARIA.pdf (application/pdf)
http://ep.swu.bg/index.php/archive/2018/2018-issue ... tructure-of-bulgaria (text/html)

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:neo:epjour:v:6:y:2018:i:1:p:118-131

Access Statistics for this article

More articles in Entrepreneurship from Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD Contact information at EDIRC.
Bibliographic data for series maintained by Vladislav Krastev ().