Tax System Change
(The Bulgarian Experience)

Georgi S. Smatrakalev

Florida Atlantic University

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

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Date posted: July 12, 2008  

Suggested Citation

Smatrakalev, Georgi S., Tax System Change (The Bulgarian Experience) (December 12, 2007). Available at SSRN: https://ssrn.com/abstract=1159107

Contact Information

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)
HOME PAGE: http://www.smatrakalev.com
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