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 |
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| author | E. Mutafov |
| author_facet | E. Mutafov |
| author_sort | E. Mutafov |
| collection | DOAJ |
| description | 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 taxes and to indicate
the degree of importance of local taxes compared to the revenues in the municipal budget. In order to
guarantee proper information processing, the following methods are used: analysis and synthesis;
grouping, systematization, classification, and structural analysis. Results and conclusions are providing
information about the local taxes status and the need for change in the local policies in certain
municipalities depending on their size and collection levels. The results will have a local impact on the
evaluation of missed opportunities to the local budget's revenue capacity and the possibilities to increase
their results. |
| format | Article |
| id | doaj-art-60dfd9d55cf949849d94abb5c722e139 |
| institution | Kabale University |
| issn | 1313-3551 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Trakia University |
| record_format | Article |
| series | Trakia Journal of Sciences |
| spelling | doaj-art-60dfd9d55cf949849d94abb5c722e1392025-08-20T03:44:32ZengTrakia UniversityTrakia Journal of Sciences1313-35512023-12-0121Suppl.1364010.15547/tjs.2023.s.01.007OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATIONE. MutafovThe 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 taxes and to indicate the degree of importance of local taxes compared to the revenues in the municipal budget. In order to guarantee proper information processing, the following methods are used: analysis and synthesis; grouping, systematization, classification, and structural analysis. Results and conclusions are providing information about the local taxes status and the need for change in the local policies in certain municipalities depending on their size and collection levels. The results will have a local impact on the evaluation of missed opportunities to the local budget's revenue capacity and the possibilities to increase their results.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.pdflocal taxesmunicipalitieslocal finances |
| spellingShingle | E. Mutafov OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION Trakia Journal of Sciences local taxes municipalities local finances |
| title | OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION |
| title_full | OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION |
| title_fullStr | OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION |
| title_full_unstemmed | OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION |
| title_short | OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION |
| title_sort | optimization possibilities in bulgarian local taxation |
| topic | local taxes municipalities local finances |
| url | 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 |
| work_keys_str_mv | AT emutafov optimizationpossibilitiesinbulgarianlocaltaxation |