The Introduction of the Value-Added Tax in Bulgaria

FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Chapter 11, Zeljko Bogetic, Arye L. Hillman, eds., World Bank Regional and Sectoral Studies, World Bank and Avebury, Washington D.C., 1996

12 Pages Posted: 27 Apr 2011

See all articles by Zeljko Bogetic

Zeljko Bogetic

World Bank

Julia Varga

Budapest University of Economic Sciences, Department of Human Resources

Date Written: October 1, 1996

Abstract

The paper reviews the introduction of the value-added tax in Bulgaria, design and implementation issues and assesses the early revenue performance. The analysis is relevant for other countries contemplating the introduction of the value-added tax.

Keywords: value-added tax, taxes, indirect taxes, tax administration, Bulgaria

JEL Classification: H2, P2, P3

Suggested Citation

Bogetic, Zeljko and Varga, Julia, The Introduction of the Value-Added Tax in Bulgaria (October 1, 1996). FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Chapter 11, Zeljko Bogetic, Arye L. Hillman, eds., World Bank Regional and Sectoral Studies, World Bank and Avebury, Washington D.C., 1996. Available at SSRN: https://ssrn.com/abstract=1823590

Zeljko Bogetic (Contact Author)

World Bank ( email )

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

Julia Varga

Budapest University of Economic Sciences, Department of Human Resources ( email )

Fovam ter 8
Budapest 1093
Hungary
+36-1 217-1936 (Phone)
+36-1 217-1936 (Fax)

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