ПОТРЕБИТЕЛСКАТА ДАНЪЧНА СИСТЕМА НА БЪЛГАРИЯ В УСЛОВИЯ НА ИКОНОМИЧЕСКИ РАСТЕЖ И КРИЗА
Резюме
Анализирани са данъчните приходи на Република България в условия на потребителска данъчна система. Обхванати са два подпериода - при икономически растеж и при криза. Резултатите свидетелстват, че в първия случай приходите от косвени и преки данъци формират необходимите за бюджета средства, а във втория те са недостатъчни. Налице са предпоставки за повишаване на държавния дълг като резултат от по-ниските данъчни приходи по време на криза.
Ключови думи
JEL класификация
Литература (библиография)
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