Financing government in the transition - Bulgaria: the political economy of tax policies, tax bases, and tax evasion

Tax revenues have an essential role in financing adequate functioning of government in a newly-forming market-based economy. The transition to a market-based economy also brings special circumstances that affect taxation. Taxation further affects incentives for private sector development, for labour-market participation and for informal sector activity. The papers offered in this volume identify and consider the issues associated with the financing of government in the transition against the background of the Bulgarian experience. The papers are grouped into seven sections. Following the introduction, the papers are grouped into taxation and incentives; government and households; the structure of government; indirect taxation; financing social expenditures, and conclusions. The analytical issues are considered from a political-economy perspective. -after Editors