How Does Tax Administration in Bulgaria Works - a Study of Public's Opinion

Hristosko Bogdanov (), Boyana Andreeva () and Georgi Marinov ()
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Hristosko Bogdanov: University of Economics - Varna
Boyana Andreeva: University of Economics - Varna
Georgi Marinov: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2018, vol. 7, issue 2, 115-124

Abstract: Organization of tax administration activity is an important aspect of both the revenues part of the government budget, and of the image of the state in public’s opinion. In our study, with a help of an online survey with 1398 Bulgarian respondents aged 18-60, made in two consecutive years - 2017 and 2018, we aim to identify some of the most important "bottlenecks" in the process of counteracting between tax administration and public in Bulgaria, as well as to suggest alternative measures and to point at perspectives for change towards easier contacts between public and tax administration and towards shortening of the time and effort, used for fulfilling of due administrative activity.

Keywords: Bulgarian tax administration; tax services ease of use; popularity of administrative services; electronic government (search for similar items in EconPapers)
JEL-codes: H11 H30 H60 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:v:7:y:2018:i:2:p:115-124

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