Health taxes are excise taxes that are applied to products that generate health related negative externalities and internalities, particularly tobacco, alcohol, and sugar-sweetened beverages (SSBs). In...
Bulgaria has traditionally adhered to fiscal discipline and prudent fiscal policy since the introduction of its currency board arrangement in mid-1997. After a gradual decline in the 2000s, public debt...
This paper delves into Bulgaria's persistent issue of child poverty, even amidst policy efforts at the European Union (EU) and national levels. The study updates a comprehensive fiscal incidence analysis...
Bulgaria has traditionally adhered to fiscal discipline and prudent fiscal policy since the introduction of its currency board arrangement in mid-1997. After a gradual decline in the 2000s, public debt...
This report summarizes the methodology and findings of a preliminary study to estimate the Value-Added Tax (VAT) reporting gap in Bulgaria in 2019. The VAT reporting gap is defined as the difference between...