Original article Public Economics

CONSUMER TAX SYSTEM OF BULGARIA IN TERMS OF ECONOMIC GROWTH AND CRISIS

Stoyan Tanchev - South-West University "Neofit Rilski"
Received: 10 Jun 2022
Revised:
Published:
Downloads: 0
Citations: 0
Issue 4/2016
JEL H24 H25 H63
DOI https://doi.org/10.56497/etj1661403

Abstract

The tax revenue of the Republic of Bulgaria has been analyzed in terms of consumer tax system. Two sub-periods have been covered - at economic growth and at crisis. The results show that in the first case, the revenues from indirect and direct taxes form the necessary budget funds, as in the second case - they are insufficient. There are prerequisites for increasing the national debt as a result of lower tax revenues in terms of crisis.

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