Фискална роля и значение на данъка върху недвижимите имоти в България - сравнителен анализ на 265 общини
Fiscal role and revenue importance of recurrent tax on immovable property in Bulgaria - a comparative analysis of 265 municipalities

Summary/Abstract: The purpose of this paper is to explore the fiscal role and importance of recurrent property tax in Bulgaria. Features of recurrent property tax, which is considered the most appropriate method for revenue accumulation at local level and its revenue potential are presented. The main tendencies of recurrent property taxation in Bulgaria are highlighted by analyzing the dynamics of tax revenues and its key determinants for the period 2004- 2016. By using cluster analysis and on the base of four indicators of property tax fiscal importance, three relatively homogeneous groups of municipalities are derived. Along with the similarities between municipalities in each group, the differences between the groups are also studied regarding the role of the tax in financing local public activities.

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