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Tax System Change
(The Bulgarian Experience)

Posted: 12 Jul 2008  

Georgi S. Smatrakalev

Florida Atlantic University

Multiple version iconThere are 2 versions of this paper

Date Written: December 12, 2007


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

Suggested Citation

Smatrakalev, Georgi S., Tax System Change (The Bulgarian Experience) (December 12, 2007). Available at SSRN:

Georgi Stoyanov Smatrakalev (Contact Author)

Florida Atlantic University ( email )

3200 College Ave
LA build. Office 430A
Davie, FL 33314
United States
954 236 1227 (Phone)
954 236 1298 (Fax)


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