Since 2014
TRENDS IN TAX DEVELOPMENT - EFFICIENCY AND ECONOMIC GROWTH
New Knowledge Journal of Science
View Archive Info| Field | Value | |
| Title |
TRENDS IN TAX DEVELOPMENT - EFFICIENCY AND ECONOMIC GROWTH
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| Creator |
Todorova, Tanya
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| Subject |
fiscal policy, public revenue, marginal tax rate, implicit tax rate, GINI coefficient
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| Description |
The discussion on the role of the state and the amount of public revenue to maintain a balance between economic stability and social justice lasts for decades. The need for active state participation in the economy and the use of public revenue as a fiscal instrument is tangible. Delayed economic growth rates on global, regional and national level are a challenge to budget stability.In this article, the object of research is taxation, the subject - the trends and challenges to its effectiveness. The aim is to clarify whether there is a clear strategy on the marginal and implicit tax rate on the income of the population by comparing Bulgaria and other newly admitted countries in the EU (Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Slovakia, Slovenia and Romania). The main task is to justify the need to build a long-term strategy to increase the efficiency of labor taxation in order to achieve optimal distribution and redistribution of income.
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| Publisher |
University of agribusiness and rural development - Plovdiv
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| Contributor |
—
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| Date |
2018-01-23
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://science.uard.bg/index.php/newknowledge/article/view/330
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| Source |
New knowledge Journal of science; Vol 6, No 5 (2017): New knowledge Journal of science Jubilee Edition; 53-65
2367-4598 1314-5703 |
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| Language |
eng
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| Relation |
http://science.uard.bg/index.php/newknowledge/article/view/330/pdf_48
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| Rights |
Copyright (c) 2018 New knowledge Journal of science
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