Excise Duties in Bulgarian Tax Income Structure After The European Union Membership

Taner Ismailov ()

Regional Economy and Sustainable Development, Conference Proceedings 2017, 2018, issue 2, 368-375

Abstract: The excise duties are a specific form of indirect taxation that provides a significant portion of the tax revenue of state budget. They are a peculiar variety of taxes over goods circulation and consumption. Since 2007 Bulgaria is a European Member state and implements its’ taxation policy in a compliance with the EU. That is why examining and analysing the excise duties in Bulgarian tax income structure after the European membership is the focus of this paper.

Keywords: excise; excise income; tax structure; Bulgaria. (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://research.ue-varna.bg/admin/kcfinder/upload/files/TOM_II-368-375.pdf (application/pdf)

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:vra:pr1803:y:2018:i:2:p:368-375

Access Statistics for this article

More articles in Regional Economy and Sustainable Development, Conference Proceedings 2017 from Research Institute, University of Economics - Varna Contact information at EDIRC.
Bibliographic data for series maintained by Ludmil Naidenov () and Pavel Petrov ().