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  • Alexandrina Alexandrova
    EUROPEAN TAX PRACTICE IN VAT APPLICATION - ANALYTICAL ASPECTS
    JEL: H20, H25, H71.
    Keywords: tax system, taxation, value added tax.
    Summary: The European Union is among the largest supranational economic and integration structures whose main priority is to create conditions for free movement of capital, goods and labour within the single market. Taxation is one of the most complicated and controversial problems of the economic policy of the Union, as taxes are the main source of budget revenues and their value largely depends on the budget and social policies of the specific Member State, as well as the Community. As a major source of revenue budget for both the national and the European fiscal systems, value added tax creates the necessity for thorough examination and analysis of the specifics of its regulations and the amount of the applicable in EU tax rates.
  • Petko Angelov
    ECONOMIC RECOVERY AND IMPACTS OF CRISES ON THE TAX BASE IN BULGARIA
    JEL: H24, H25, H26
    Keywords: value added, tax base, crisis factors, descriptive statistics
    Summary: This study aims to examine the impacts of crises on the tax base of fiscal revenues from the perspective of taxpayers during Bulgaria's economic recovery post-pandemic. The applied research method involves a survey among individuals and legal entities, followed by data analysis using IBM SPSS. The findings confirm the specific intensity and direction of various macroeconomic factors ranging from crises to opportunities for economic recovery. Notably, the pandemic has significantly eroded the tax base in Bulgaria, primarily through reduced sales, compounded by political instability domestically and the war in Ukraine. Conversely, respondents positively evaluate business support measures during the pandemic and anticipate potential benefits for taxpayers upon the country’s accession to the eurozone.