The goal of this research paper is to assess the magnitude of the shadow economy and
identify its main causes by a direct survey approach. The survey is designed to extract …

The study analyses the tax structure of Bulgaria and its relation to economic growth for the
period 2003–2015. The results reveal that Bulgarian budget revenue mainly depends on the …

Анализирани са данъчната структура на България и връзката й с икономическия
растеж за периода 2003-2015 г. Резултатите показват, че бюджетните приходи на …

Empirical evidence of tax buoyancy is presented as an assessment of the effectiveness of
the tax system. The buoyancy analysis aims to track whether tax revenues follow economic …