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
Date Written: October 1, 1996
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: Suggested Citation