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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 » |
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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 » |
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