REVIEW OF THE POSSIBILITY TO IMPLEMENT A TAX POLICY WITH A SPECIFIC FOCUS ON TOURISM

Yana Doneva
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Yana Doneva: University of Economics - Varna

Anniversary Scientific Conference with International Participation TOURISM AND CONNECTIVITY 2020, 2020, issue 1, 239-247

Abstract: The fiscal policy is one of the instruments of the state, with the help of which it fulfills its main obligations to form and control the directions and rates of growth in tourism. The tourism industry is characterized by significant instability and is particularly sensitive to changes in economic conditions and taxation. The purpose of the report is not only to examine the innovations in the tax system in recent years, affecting the sector, but also to assess the feasibility of implementing a tax policy with a specific focus. The current survey is based on an analysis of the present situation in the country. The types of fiscal policy, the flat system of taxation and tax preferences are considered.

Keywords: tourism; fiscal policy; tourism policy; VAT; taxation; Bulgaria (search for similar items in EconPapers)
JEL-codes: Z30 Z38 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vra:pr2010:y:2020:i:1:p:239-247

DOI: 10.36997/TC2020.239

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