| Autor: |
E. Mutafov |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Trakia Journal of Sciences, Vol 21, Iss Suppl.1, Pp 36-40 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
1313-3551 |
| DOI: |
10.15547/tjs.2023.s.01.007 |
| Popis: |
The main goal of this article is to review and analyze the potential of local taxes in terms of increasing revenue to municipalities in Bulgaria. The analysis of local taxation covers a period of 4 years (2018- 2021) and it is focused on two directions: to evaluate the collection level of local taxes and to indicate the degree of importance of local taxes compared to the revenues in the municipal budget. In order to guarantee proper information processing, the following methods are used: analysis and synthesis; grouping, systematization, classification, and structural analysis. Results and conclusions are providing information about the local taxes status and the need for change in the local policies in certain municipalities depending on their size and collection levels. The results will have a local impact on the evaluation of missed opportunities to the local budget's revenue capacity and the possibilities to increase their results. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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