One idea – many problems “Value added tax formation and some peculiarities” Cover Image
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Една идея – много задачи „Формиране на данък добавена стойност и някои особености“
One idea – many problems “Value added tax formation and some peculiarities”

Author(s): Rosen Nikolaev
Subject(s): Social Sciences, Economy, Education, School education, Higher Education
Published by: Математика плюс Х ЕООД

Summary/Abstract: The generally accepted value added tax (VAT) in the Republic of Bulgaria is formed under 20% rate. Several years ago it was reduced to 9% in Tourism, while recently it became 0% for bread. Unfortunately, these reductions do not result in corresponding reductions of the final prices. Problems that are connected with such peculiarities are considered in the present paper, also problems which are essentially related to VAT.

  • Issue Year: 32/2024
  • Issue No: 2
  • Page Range: 84-89
  • Page Count: 6
  • Language: Bulgarian
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