ДДС тарифа с една или повече ставки?

Калчев, Емил (2022) ДДС тарифа с една или повече ставки? In: V Международна научно-практическа конференция "Икономическа интеграция и регионално развитие", 20, 21, 22 май 2022 г. гр. Струмица : сборник с научни доклади. Аскони-Издат, София, pp. 73-91. ISBN 9789543831456

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Abstract

The current study on value added tax (VAT) is inspired by the growing swarm of ideas for modifying the value added tax tariff. Especially in a situation of unfinished covid pandemic and rising inflation, the temptation of lobby groups and political parties to offer lower taxation on basic foodstuffs, medicines, children‘s goods, etc. is huge. The present study, following the methodology and conclusions of economic theory, concludes that such proposals are economically inefficient. They will do more good than harm to the economy, and thus limit the space for effective social policy.

Item Type:Book Section
Uncontrolled Keywords:taxes, value added tax, tax rate, tax efficiency
Subjects:Economic and business Administration > Economic policy. Management. Marketing
Economic and business Administration > Finance. Banks and banking
ID Code:4866
Deposited By: Repository Editor
Deposited On:04 Oct 2023 14:09
Last Modified:04 Oct 2023 14:09

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