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Desislava Stoilova
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Desislava Stoilova: South-west university "Neofit Rilski"

Economics and Management, 2011, vol. 7, issue 3, 26-35

Abstract: This article is intended to study the dynamics of VAT revenues, calculated as percentage of the GDP and consolidated tax revenues in the EU (27) member states during the period 2000 - 2010. Analysis is focused on the changes in the standard rates, the differentiated taxation of essential goods and services in the member states and the impact of the economic and financial crisis on the VAT revenues. The results show that tax revenues-to-GDP ratio in Bulgaria is amongst the lowest in the EU(27). At the same time Bulgaria reports nearly the highest VAT revenues, presented as a share of GDP and consolidated tax revenues. This is due to the fact that tax system in Bulgaria is extremely based on consumption.

Keywords: value added tax; indirect taxes; direct taxes; tax system (search for similar items in EconPapers)
Date: 2011
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Handle: RePEc:neo:journl:v:11:y:2011:i:3:p:26-35