Методически аспекти за прилагане на ДДС върху финансовите услуги (Methodological Aspects of Applying VAT on Financial Services)

13th International Scientific conference of young scientist „The economy of Bulgaria and the European Union in the Global World”, pp. 112-123

16 Pages Posted: 10 Mar 2019

See all articles by Angel Angelov

Angel Angelov

University of National and World Economy (UNWE)

Date Written: November 17, 2017

Abstract

Bulgarian Abstract: Докладът обобщава предложените през последните няколко десетилетия политики за включването на финансовите услуги в облагаемата база на ДДС. Всяка една от тези политики (данъчни системи) се характеризира с множество приноси, но същевременно и с доста проблемни елементи. Изборът на конкретна политика трябва да е съобразен с региона, наличието/липсата на обща данъчна политика и разходите, необходими за налагането й.

English Abstract: The report summarizes the policies proposed over the last few decades to include financial services in the taxable VAT base. Each of these policies (tax systems) is characterized by numerous contributions, but also with quite problematic elements. The choice of a specific policy must be in line with the region, the availability/lack of a common tax policy and the costs required to impose it.

Note: Downloadable document is in Bulgarian.

Keywords: tax policy, tax systems, VAT, financial services, models

JEL Classification: G21, G28, H25, H30

Suggested Citation

Angelov, Angel, Методически аспекти за прилагане на ДДС върху финансовите услуги (Methodological Aspects of Applying VAT on Financial Services) (November 17, 2017). 13th International Scientific conference of young scientist „The economy of Bulgaria and the European Union in the Global World”, pp. 112-123, Available at SSRN: https://ssrn.com/abstract=3336329 or http://dx.doi.org/10.2139/ssrn.3336329

Angel Angelov (Contact Author)

University of National and World Economy (UNWE) ( email )

Studentsky Grad
Sofia, 1700
Bulgaria

HOME PAGE: http://blogs.unwe.bg/angelangelov/en/

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