Economic Archive

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  ECONOMIC RECOVERY AND IMPACTS OF CRISES ON THE TAX BASE IN BULGARIA

  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 ... 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.

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  DEPENDENCE BETWEEN BASIC SOCIO-DEMOGRAPHIC CHARACTERISTICS OF THE POPULATION AND THE SIZE OF GOVERNMENT EXPENDITURE ON SOCIAL PROTECTION

  One of the serious public questions for years has been related to the size of government expenditure and government revenues and the formed government budget. The latter determines the amount of government intervention in the economy and the public goods provided by the state. The growth of government expenditure is influenced by various factors, ... One of the serious public questions for years has been related to the size of government expenditure and government revenues and the formed government budget. The latter determines the amount of government intervention in the economy and the public goods provided by the state. The growth of government expenditure is influenced by various factors, both on the demand side of public goods and on the supply side. In this context, in the present article the author's interest is focused on the study of the dependence between basic socio-demographic characteristics of the population and the size of government expenditure on social protection. The guiding working hypothesis for the research is that there is a positive relationship between government expenditure on social protection in the European Union (EU) Member States from Central and Eastern Europe (CEE) and basic socio-demographic characteristics of the population. The verification of the hypothesis is carried out in the following sequence: first, on the basis of a study of literary sources, quantitative indicators reflecting basic socio-demog-raphic characteristics of the population are substantiated; secondly, on the basis of the adopted indicators, socio-demographic population indices are calculated for the EU Member States from Central and Eastern Europe; third, the relationship between the government expenditure on social protection and the socio-demographic population index is measured by means of the coefficient of K. Pearson. The working hypothesis has been confirmed, as it has been established that there is a positive relationship between the studied variables in each year of the analyzed period 2017-2021. The values of the correlation coefficient during the period 2017-2021 in chronological order are as follows: 0.7336; 0.7128; 0.7011; 0.7006; 0.7063.

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  TAX AND SOCIAL INSURANCE BURDEN ON LABOUR FORCE IN BULGARIA AND THE EUROPEAN UNION

  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 ... 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.