This article will make an overview of the changes in the Bulgarian tax system throughout the years of democratic development of the country, the ups and downs of reforming and replacing the existing tax system and the attempts of the different types of government to influence the development of a modern European tax system in the country. The article will examine the transformation of existing taxes and will elaborate on the new ones emerging in the market economy access to full membership in the European Club.
Keywords: tax policy, taxation, emerging markets
JEL Classification: H20, H61, P43, 052
working papers series
Date posted: July 12, 2008
Smatrakalev, Georgi S., Tax System Change
(The Bulgarian Experience) (December 12, 2007). Available at SSRN: http://ssrn.com/abstract=1159107