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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| Format: | Article |
| Language: | English |
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Trakia University
2023-12-01
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| Series: | Trakia Journal of Sciences |
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| 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 |