ИМУЩЕСТВЕНОТО ОБЛАГАНЕ В БЪЛГАРИЯ: СРАВНИТЕЛЕН АНАЛИЗ В РАМКИТЕ НА ЕВРОПЕЙСКИЯ СЪЮЗ
PROPERTY TAXATION IN BULGARIA: A COMPARATIVE SURVEY IN THE FRAMEWORK OF EUROPEAN UNION

Summary/Abstract: The paper is intended to analyze property taxation, outlining its role as a part of the national tax system and an important component of the fiscal decentralization process in Bulgaria. The main arguments for property taxation are discussed consecutively. Organization of the property taxation is presented on the base of the legislation in force. Analysis is focused on the effectiveness of the property taxation in Bulgaria by comparison with the EU member states. Special emphasis is placed upon Bulgarian tax system evolution during the transition period. Structural changes in the local budget revenues are analyzed, underlining the reasons for the dynamics of the property tax share. Finally, there are some conclusions and recommendations intended to improve organization of the property taxation in Bulgaria and strengthen its revenue-raising potential.

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