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