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Fighting VAT Fraud: The Bulgarian Experience
This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax administration. more » |
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Crime Trends in Bulgaria 2000 - 2005
The latest report of the Center for the Study of Democracy Crime Trends in Bulgaria 2000 – 2005 for a second consecutive year presents information about Bulgaria’s crime rate from an alternative source - victimization surveys - and attempts to make a systematic comparison of the crime level according to victim-reported crime and police crime data. more » |
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Healthcare Reforms in Bulgaria: Towards Diagnosis and Prescription
The paper studies the policy response to the market failures and challenges of healthcare in transition. Bulgaria chose a halfway shift from healthcare services provided entirely by the state to a system with private providers of outpatient services and public providers of inpatient services, both sectors financed mainly by state-run compulsory payroll insurance system. more » |
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On the Eve of EU Accession: Anti-corruption Reforms in Bulgaria
This is the seventh consecutive Corruption Assessment Report providing an overview of the state and dynamics of corruption in Bulgaria and Bulgarian anti-corruption policy. It analyzes the main opportunities and challenges of the anti-corruption process in the context of Bulgaria’s approaching accession to the EU. more » |
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The Healthcare Ombudsman –
Best Practices and Prospects
for Bulgaria
This edition is devoted to different aspects of the institution of the specialised healthcare ombudsman and the possibilities for its introduction in Bulgaria. The publication contains an overview of the good practices and the experience in the United Kingdom, Australia, Switzerland and Israel. The edition includes also a detailed summary of a discussion in relation with two draft laws concerning the institution of the health ombudsman and the comments and the recommendations on them of the experts of the Center for the Study of Democracy. more » |
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