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  • Angel Angelov
    TAX AND SOCIAL INSURANCE BURDEN ON LABOUR FORCE IN BULGARIA AND THE EUROPEAN UNION
    JEL: H20, H24, H31, J38
    Keywords: Tax and social insurance burden, tax wedge, labour, income, Bulgaria.
    Summary: Labour and labour-generated income are the main objects of taxation in the modern world. This calls into question fiscal policy implementtation with a view to ensuring sustainability of the labour market and achieving sustainable management of state budgets. To regulate the burden borne by labour as a factor of production is of particular importance for the compete¬tiveness of the economy and providing incentives for the economic agents. The current research focuses on an analysis of the burden of tax and social security contributions in Bulgaria for the period 2007-2023 aiming to identify the trends that resulted from the changes made in the tax and social insurance legislation and the effects of these changes on market participants. The research also aims to compare the burden borne by economic agents in Bulgaria and in the other EU member states.
  • Yulia Nedelcheva
    ECONOMIC ASPECTS AND CHARACTERISTICS OF AGE INEQUALITY IN THE NEW REALITY
    JEL: H31, I32, J14, J26
    Keywords: economic inequality, population ageing, social reforms.
    Summary: The aim of article is to present the contemporary development of society and related economic inequality. Emphasis is placed on age inequality due to its economic aspects and characteristics. The main focus of the article is on the new reality of economic slowdown and its adverse effect on another contemporary trend – the growing number of retired persons. The results of the study identified a trend which is similar across most EU member states - population aging and inequality of the retired people. Unlike the other member states, old-age inequality in Bulgaria is affected by additional factors, such as the ongoing economic transition, social reforms, and European integration processes.