Потребителската данъчна система на България в условия на икономически растеж и криза
Consumer tax system of Bulgaria in terms of economic growth and crisis

Summary/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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