Publikationen der Stiftung → Deset godini proporcyonalno danăno oblagane v Bălgarija
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  • The implementation of a flat tax without a taxable minimum in Bulgaria benefited the high-income groups by providing them with an additional resource of personal income, practically canceling the obligation, traditional for the European Union, of the wealthy strata to take a higher share of the state budget to support the public service sector the state's social costs. Flat tax has deepened inequalities and instead of an expected stimulus it has become a brake on market competition and growth. The introduction of a flat taxation conflicts the practices and recommendations of international financial institutions and the European Commission for anti-crisis strategies.