ДАНЪЧНА СТРУКТУРА И ИКОНОМИЧЕСКИ РАСТЕЖ: ЕМПИРИЧНИ ДОКАЗАТЕЛСТВА ОТ БЪЛГАРИЯ
Резюме
Анализирани са данъчната структура на България и връзката й с икономичес кия растеж за периода 2003-2015 г. Резултатите показват, че бюджетните приходи на България зависят главно от данъци, облагащи потреблението. Установява се, че по време на икономически растеж данъчните и неданъч ните приходи формират необходимите фискални средства в бюджета. По време на криза приходите са недостатъчни и се формира бюджетен дефицит и последващо увеличение на държавния дълг. Налице са статистически доводи, че бюджетните приходи са в обратнопропорционална връзка с ико номическия растеж и създават условия за неговото понижаване. Държавните разходи са в правопропорционална зависимост с растежа и водят до пови шаването му. Иконометричните оценки и интерпретацията на резултатите са направени с многофакторна линейна регресия с включена фиктивна про менлива (OLS with dummy variable), двустъпкова линейна регресия (TSLS) и векторен авторегресионен модел (VAR models).
Ключови думи
JEL класификация
Литература (библиография)
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