TAX BUOYANCY AND TAX ELASTICITY OF THE PROPORTIONAL INCOME TAX IN BULGARIA

Autores

  • Milena Filipova
  • D. Stoyan Tanchev

Resumo

This article studies the influence of economic growth on the collectability of proportional income tax
revenues in Bulgaria. Using VAR models the relations between the tax buoyancy and tax elasticity of
the proportional tax and the GDP are modelled for the period from March 2008 through March 2020.
The conclusions drawn from the empirical analysis prove that the collectability of the revenue from
proportional tax shows no increase. Changes in economic growth do not bring to changes in the
revenue from proportional tax on income in Bulgaria.

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Publicado

26-02-2021

Como Citar

Filipova, Milena, e D. Stoyan Tanchev. 2021. “TAX BUOYANCY AND TAX ELASTICITY OF THE PROPORTIONAL INCOME TAX IN BULGARIA”. Revista Inclusiones, fevereiro, 593-610. https://revistainclusiones.org/index.php/inclu/article/view/2473.

Edição

Vol. 8 Num 2 Abril-Junio 2021 Homenaje Antonio Colomer Viadel

Seção

Artículos

Licença

Copyright (c) 2021 Ph. D. Milena Filipova, Ph. D. Stoyan Tanchev

Creative Commons License
Este trabalho está licenciado sob uma licença Creative Commons Attribution 4.0 International License.

Os autores retêm os direitos autorais e concedem à Revista Inclusiones o direito de publicação sob Creative Commons Attribution 4.0 International (CC BY 4.0). Isso permite o uso, distribuição e reprodução em qualquer meio, desde que a devida atribuição seja concedida ao autor.