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Опростяване И Усъвършенстване
[Simplifying and Improving]

Author

Listed:
  • Fabio Ashtar Telarico

    (University of Ljubljana)

Abstract

В продължение на 30 години след края на реалния социализъм България премина от доста радикално "различна" данъчна система към плоска данъчна ставка с пределни данъчни ставки, които спаднаха от 40 % до 10 % както за корпоративния данък, така и за данъка върху доходите на физическите лица. От съществено значение е, че иконометричните модели за прогнозиране, използвани от българското Министерство на финансите, сочат увеличение на данъчните приходи, съвместимо с така наречената "крива на Лафер". Също така много икономисти бяха на мнение, че приходите щяха да се увеличат. Реалността обаче не отговори на очакванията, основани на прогнозните модели и залегнали в основната икономическа теория. Ето защо в настоящата статия се поставя въпросът дали съществуват по-ефективни модели за прогнозиране на приходите от данъци върху доходите на физическите лица и корпоративните данъци в България, които са лесно приложими и превъзхождат сега използваните. След като формулира конструктивна критика на настоящите модели за прогнозиране, статията предлага лесно приложими, прозрачни алтернативи и доказва тяхното превъзходство.

Suggested Citation

  • Fabio Ashtar Telarico, 2023. "Опростяване И Усъвършенстване [Simplifying and Improving]," Post-Print hal-03989969, HAL.
    • Handle: RePEc:hal:journl:hal-03989969
    DOI: 10.56497/etj2367601
    Note: View the original document on HAL open archive server: https://hal.science/hal-03989969
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    References listed on IDEAS

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