Разширяване обхвата на облагаемите доходи с индивидуален подоходен данък и намаляване на данъчната тежест
Expanding the Range of the Assessable Incomes with Individual Income Tax and Decrease of the Tax Burden

Summary/Abstract: The study analyzes the achievements and the remained problems in the field of expanding the tax base of the individual income tax in Bulgaria. The main conclusion is that the reserves in this field are significant. The expansion of the tax base is discussed as a necessary condition for a gradual decrease of the average effective tax burden.

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