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Is Tax Evasion Our National Sport? The Bulgarian Case

In: The Ethics of Tax Evasion

Author

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  • Georgi Smatrakalev

    (College of Business Administration, Sac, Florida Atlantic University)

Abstract

Ever since taxes were created they were combined with tax avoidance and tax evasion. Taxpayers are wandering between the legal and the illegal side for lowering their tax liabilities and for maximizing their after tax income. Every country around the world has its own experience in fighting with these practices and trying to limit their negative effect. This chapter deals with some of the Bulgarian characteristics of tax evasion, looks into the genesis of the problem, and shows that there is no single definition of the problem and that it cannot be solved without political will.

Suggested Citation

  • Georgi Smatrakalev, 2012. "Is Tax Evasion Our National Sport? The Bulgarian Case," Springer Books, in: Robert W. McGee (ed.), The Ethics of Tax Evasion, chapter 0, pages 371-385, Springer.
    • Handle: RePEc:spr:sprchp:978-1-4614-1287-8_23
    DOI: 10.1007/978-1-4614-1287-8_23
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    Cited by:

    1. Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021. "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper 108279, University Library of Munich, Germany, revised 2021.

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