Постъпленията от данъчни приходи в България в контекста на пандемията Ковид-19
Tax Revenues In The Context Of The Covid-19 Pandemic In Bulgaria

Summary/Abstract: The Covid-19 pandemic affected the world economy and left no country isolated. The role of the state and the public sector in the conditions of such extraordinary circumstances (wars, pandemics, disasters) is determined by its economic functions, in particular "stabilization of the level of economic activity", and is confirmed historically. In order to realize this function, financial resources are needed, the main source of which remain the taxes. The main goal is to study the revenues from tax revenues in the conditions of economic shock caused by the by the Covid-19 pandemic in Bulgaria and the analysis results reveal as follows: the two-way relationship between economic activity and tax revenues, the most important components in their structure, and the direction of impact resulting from the Covid-19 pandemic. The correspondence between their volume and the course of the economic cycle in the country is also confirmed.

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