България в реформата на ОИСР в областта на корпоративното данъчно облагане

Bulgaria in the OECD corporate tax reform

Fabio Ashtar Telarico ()
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Fabio Ashtar Telarico: Karl-Franzens-Universität Graz, University of Ljubljana

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Abstract: The OECD has recently launched an epochal reform of the international tax law framework originally established in the early days of the twentieth century. Through its two pillars, the change aims at smoothing the remaining anachronistic assumptions which have made this corpus's approach ineffective. Namely, it addresses the issue of companies' trans-national reach to reduce the room that big corporations have to engage in base erosion and profit shifting (BEPS) to reduce their overall tax burden and gain an undue competitive advantage on less tentacular organisations. Against such a complex background, this paper deals with the need for Bulgaria, one the 130 countries and jurisdictions that accepted the OECD's proposal, to rethink its domestic tax laws. Styling itself as a policy paper, the text analyses two possible policy alternatives: (i) simply propping up the flat corporate-tax rate from 10% to 15% and (ii) restructuring the corporate-tax regime on the American Tax Code's model through higher rates, a detraction for asset depreciation, and other tweaks. The effect of these reforms is evaluated through an appositely ideated model with a neo-classical backbone and a Keynesian Tax-Feedback component. Purpose of the article the article aims at investigating the impact of the recent OECD proposal to reform corporate tax rates on Bulgaria with specific focus on how fiscal policy can both adjust to these changes

Keywords: Данъчна политика; дигитализация; България; икономика на знанието; данъчно облагане; Fiscal policy; Digitalisation; Bulgaria; Knowledge-based economy; Taxation; Politique fiscale; Bulgarie; Économie de la connaissance; Fiscalité (search for similar items in EconPapers)
Date: 2021-09-16
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Published in Perspectives of Business and Entrepreneurship Development: Digital Transformation for Business Model Innovation, University of Brno - Faculty of Business and Management, Sep 2021, Brno, Czech Republic. pp.70-71, ⟨10.5281/zenodo.5874854⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03533724

DOI: 10.5281/zenodo.5874854

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