|
|
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 » |
 |
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 » |
 |
Corruption and Tax Compliance. Policy and Administration Challenges
National and international corruption indices suggest that the Bulgarian tax administration has an important role to play in fighting corruption. While the general public and the business community are inclined to think better of the tax administration, in terms of the levels and spread of corruption, by comparison with other institutions, such as customs, the police or the judiciary, corruption in the tax administration is still admittedly rather high. more » |
 |
The Flat Tax: Economic and Social Implications (available only in Bulgarian)
Drawing lessons from the classic Hall-Rabushka flat tax concept and from the experience with flat taxes in Central and Eastern Europe this paper studies the economic and social consequences of such a solution for Bulgaria. While Bulgarian debate is preoccupied with
applying the same marginal tax rate to all income levels (referred to here as the vertical dimension of the “flatness”), the study argues that the horizontal dimension – which is taxing equally all incomes irrespective of the source and eliminating most exemptions and deductions – deserves much more attention in Bulgarian tax reforms. more » |
 |
Corporate Governance in Development: Bulgaria 2002-2004 (only in Bulgarian)
The objective of the publication “Corporate Governance in Development” is to review most of the major events and practices, related to corporate control. The authors pinpoint the achievements and ommisions in the legislative framework, the characteristics of the Bulgarian shareholders and corporate organization, as well as the relations between the members of the boards of a company and the company itself, in order to show the nessessity of social and responsible corporate governance. more » |
 |
The Hidden Economy in Bulgaria (only in Bulgarian)
In Bulgaria the tax and tax enforcement burden, ineffective enforcement of laws and administrative barriers for businesses are the main factors stimulating informal economic activities. The publication presents the latest trends and challenges of the hidden economy to the private and public sector. It describes the various manifestations of the hidden economy and assesses its size, scope and characteristics in Bulgaria through six different methods. more » |
 |
9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | |
