Phrase:

  • 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.
  • 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.