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Excise Duties in Bulgarian Tax Income Structure After The European Union Membership

Author

Listed:
  • Taner Ismailov

    ("Dimitar A. Tsenov" Academy of Economics)

Abstract

The excise duties are a specific form of indirect taxation that provides a significant portion of the tax revenue of state budget. They are a peculiar variety of taxes over goods circulation and consumption. Since 2007 Bulgaria is a European Member state and implements its’ taxation policy in a compliance with the EU. That is why examining and analysing the excise duties in Bulgarian tax income structure after the European membership is the focus of this paper.

Suggested Citation

  • Taner Ismailov, 2018. "Excise Duties in Bulgarian Tax Income Structure After The European Union Membership," Regional Economy and Sustainable Development, Conference Proceedings 2017, Research Institute, University of Economics - Varna, issue 2, pages 368-375, March.
    • Handle: RePEc:vra:pr1803:y:2018:i:2:p:368-375
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    More about this item

    Keywords

    excise; excise income; tax structure; Bulgaria.;
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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