Showing 1 - 10 of 17
Persistent link: https://www.econbiz.de/10013125777
An early review of the general phenomenon of the transition - privatization of profits of state enterprises - in the case of Bulgaria, highlighting its impact on the pace of privatization and tax reform
Persistent link: https://www.econbiz.de/10013125782
The paper reviews legal, institutional and enforcement problems behind the lack of collateral credit to private firms in the early transition in Bulgaria. It also quantifies the cost of these problems and outlines an approach to reform of collateral institutions in order to increase the supply...
Persistent link: https://www.econbiz.de/10013125783
The report provides a comprehensive assessment of private sector environment in Bularia in the early years of the transition, as well as a policy road map for future development of a competitive private sector
Persistent link: https://www.econbiz.de/10013125785
Bulgaria is one in the group of Eastern European countries in which single-party communist rule came to an end in 1989. This paper presents an overview of the consequent political change and economic policy in Bulgaria as the transition progressed, up until the end of 1994
Persistent link: https://www.econbiz.de/10013126017
The paper reviews the introduction of the value-added tax in Bulgaria, design and implementation issues and assesses the early revenue performance. The analysis is relevant for other countries contemplating the introduction of the value-added tax
Persistent link: https://www.econbiz.de/10013126024
The paper reviews Bulgaria's inter-governmental finances and the process of fiscal decentralization during the early transition (1990-95) from centrally planned to a market economy. The paper discusses salient features and reform issues in tax assignments, inter-governmental relations,...
Persistent link: https://www.econbiz.de/10013074046
The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to reducing income inequality, and the urban sector pays...
Persistent link: https://www.econbiz.de/10012749649
More efficient use of school classrooms in Bulgaria's sparsely populated rural areas could free up funds to spend on other educational essentialsIn Eastern European countries in large social sectors such as education, inefficiency and technical deficiencies are the legacy of the old command...
Persistent link: https://www.econbiz.de/10012749711
The note documents and discusses the modalities and consequences of the phenomenon of siphoning profits of state enterprises for private uses by state enteprise managers and insiders in Bulgaria during the period of early transition.
Persistent link: https://www.econbiz.de/10005076580