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Injecting Drug Users In Bulgaria
Despite the epidemic rate of growing use of psychoactive substances after 1990, the public continues to know too little about the drug users, as well as about the risks related to them. more » |
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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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Ombudsman Institution in Bulgaria (in Bulgarian only)
The handbook presents a summarized overview of the process of establishment and development of the ombudsman institution on national and local level in Bulgaria (1998-2005). It offers comments and analysis of the legal framework as well as comprehensive information on the election of the first Bulgarian ombudsman and the activities of the local public mediators before and after their operation has been regulated in the legislation. more » |
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CSD Brief No 6: First Steps of the Bulgarian Ombudsman
The sixth policy brief, once again dedicated to the process of establishment of the ombudsman institution, focuses on the successful election of Bulgaria’s first parliamentary ombudsman and the initial stages since the institution’s kickoff. more » |
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CSD Annual Report 2004
The Center for the Study of Democracy seeks to pioneer difficult reforms and provide vision as to the future challenges facing Bulgaria and Southeast Europe. CSD's strong institutional capacity has opened new avenues and areas where civil society can make a contribution to reforms. Over the years, CSD has taken the lead in advocating key reforms in areas such as the regulatory framework for non-profits, establishment of the ombudsman institution, the introduction of anti-smuggling policies and other areas. more » |
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