ПОЛОЖИТЕЛНИ И ОТРИЦАТЕЛНИ СТРАНИ НА ИЗПОЛЗВАНЕТО НА НАМАЛЕНИ СТАВКИ ПО ДДС
POSITIVE AND NEGATIVE ASPECTS OF THE USE OF THE REDUCED VAT RATES

Author(s): Reneta Roseva
Subject(s): Economy
Published by: Бургаски свободен университет
Keywords: value added tax; „green product”; reduced vat rate; consumption
Summary/Abstract: Reduced VAT rates have positive and negative effects. It is the differentiation of rates to mitigate the regressive tax: lower prices to be applied to the goods and services consumed mainly by the poor. The use of reduced rate for „green products” can have a positive effect on the environment. In practice, however, a structure with different rates is a major challenge for tax compliance and administration, which can increase the costs of administration the tax and reduce its productivity

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