REVISTA DE HUMANIDADES Y CIENCIAS SOCIALES

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

Authors

  • Milena Filipova
  • D. Stoyan Tanchev

Abstract

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.

Published

26-02-2021

How to Cite

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

Issue

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

Section

Artículos

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