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The Bulgarian Income Tax Act of 1933

Author

Listed:
  • Peter Stoyanov

    (University of National and World Economy Sofia, Bulgaria)

Abstract

This publication aims to provide a more in-depth critical view of the Bulgarian Income Tax Act of 1933 from the point of the officially declared motives for its amendment and their relation to the legal framework. With the help of the fact-finding analysis, the argument for complete discrepancy between motives and legislation is defended. The old tendency for fiscal fanaticism and lobbyism, accompanied by contradiction, inadequacy and inefficiency is revealed.

Suggested Citation

  • Peter Stoyanov, 2017. "The Bulgarian Income Tax Act of 1933," Proceedings of the Centre for Economic History Research, Centre for Economic History Research, vol. 2, pages 214-223, November.
    • Handle: RePEc:ceh:journl:y:2017:v:2:p:214-223
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    More about this item

    Keywords

    income tax; patent taxation; tax policy;
    All these keywords.

    JEL classification:

    • N23 - Economic History - - Financial Markets and Institutions - - - Europe: Pre-1913
    • N24 - Economic History - - Financial Markets and Institutions - - - Europe: 1913-
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-

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