The Choice of the Tax System

FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Zeljko Bogetic and Arye L. Hillman, eds., World Bank and Avebury, 1996

14 Pages Posted: 27 Apr 2011

See all articles by Zeljko Bogetic

Zeljko Bogetic

World Bank

Arye L. Hillman

Bar-Ilan University - Department of Economics; Centre for Economic Policy Research (CEPR)

Date Written: October 1, 1996

Abstract

The paper considers the choice of a tax system in the transition from socialism. The paper reviews the tax system in Bulgaria inherited from socialism and revenues generated in the early transition. It then describes the relatively high tax rate, Western European-type tax system introduced in Bulgaria in the early 1990s. It considers the question whether, in view of tax evasion and limited administrative and enforcement capacities of the tax authorities, a more modest tax structure might not have been more appropriate.

Keywords: taxes, tax system, tax revenues, transition, Bulgaria

JEL Classification: H2, H11, P2, P35

Suggested Citation

Bogetic, Zeljko and Hillman, Arye L., The Choice of the Tax System (October 1, 1996). FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Zeljko Bogetic and Arye L. Hillman, eds., World Bank and Avebury, 1996. Available at SSRN: https://ssrn.com/abstract=1823545

Zeljko Bogetic (Contact Author)

World Bank ( email )

1818 H Street, N.W.
Washington, DC 20433
United States

Arye L. Hillman

Bar-Ilan University - Department of Economics ( email )

Ramat-Gan, 52900
Israel
+97 29 774 6424 (Phone)
+97 29 771 5628 (Fax)

Centre for Economic Policy Research (CEPR)

London
United Kingdom

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