Предизвикателства и социален ефект при прилагането на данъчни облекчения за деца съгласно изискванията на Закона за данъците върху доходите на физическите лица в България
Challenges and Social Effect in the Application of Tax Relief for Children in Accordance with the Requirements of the Personal Income Tax Act in Bulgaria

Author(s): Maiya Dimova
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Civil Society, Public Law, Sociology, Economic policy, Social development, Welfare services
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax relief for children; personal income tax; tax policy
Summary/Abstract: Modern tax policy requires a careful approach when choosing models and methods for its implementation. The digitalization of tax processes and the accompanying control add new challenges after Covid and before the introduction of the euro. Tax reliefs/preferences are a lever for achieving economic and social impact. In the current situation of demographic crisis and budget deficit, it is necessary to analyze the means of implementing tax policy frequently enough and to adjust them in a timely manner to the challenges of the economic situation. Tax reliefs for children have attracted attention after the significant change in their application parameters from the year 2022.

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