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How Does Tax Administration in Bulgaria Works - a Study of Public's Opinion

Author

Listed:
  • Hristosko Bogdanov

    (University of Economics - Varna)

  • Boyana Andreeva

    (University of Economics - Varna)

  • Georgi Marinov

    (University of Economics - Varna)

Abstract

Organization of tax administration activity is an important aspect of both the revenues part of the government budget, and of the image of the state in public’s opinion. In our study, with a help of an online survey with 1398 Bulgarian respondents aged 18-60, made in two consecutive years - 2017 and 2018, we aim to identify some of the most important "bottlenecks" in the process of counteracting between tax administration and public in Bulgaria, as well as to suggest alternative measures and to point at perspectives for change towards easier contacts between public and tax administration and towards shortening of the time and effort, used for fulfilling of due administrative activity.

Suggested Citation

  • Hristosko Bogdanov & Boyana Andreeva & Georgi Marinov, 2018. "How Does Tax Administration in Bulgaria Works - a Study of Public's Opinion," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 115-124, November.
    • Handle: RePEc:vra:journl:v:7:y:2018:i:2:p:115-124
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    File URL: http://www.su-varna.org/izdanij/2018/EconomicSciencesSeries_2018_2/115-124.pdf
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    More about this item

    Keywords

    Bulgarian tax administration; tax services ease of use; popularity of administrative services; electronic government;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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