OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION

OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION

The main goal of this article is to review and analyze the potential of local taxes in terms of increasing revenue to municipalities in Bulgaria. The analysis of local taxation covers a period of 4 years (2018- 2021) and it is focused on two directions: to evaluate the collection level of local ta...

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Bibliographic Details
Main Author: E. Mutafov
Format: Article
Language:English
Published: Trakia University 2023-12-01
Series:Trakia Journal of Sciences
Subjects:
local taxes
municipalities
local finances
Online Access:http://tru.uni-sz.bg/tsj/Volume%2021,%202023,%20Supplement%201,%20Series%20Social%20Sciences/1%20%D1%81%D0%B5%D0%BA%D1%86%D0%B8%D1%8F/%D0%B3%D0%BE%D1%82%D0%BE%D0%B2%D0%B8/7-E.Mutafov.docx.pdf

Internet

http://tru.uni-sz.bg/tsj/Volume%2021,%202023,%20Supplement%201,%20Series%20Social%20Sciences/1%20%D1%81%D0%B5%D0%BA%D1%86%D0%B8%D1%8F/%D0%B3%D0%BE%D1%82%D0%BE%D0%B2%D0%B8/7-E.Mutafov.docx.pdf

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