税收体制的变迁：保加利亚经验外文翻译.docVIP

外文翻译 Tax System Change: The Bulgarian Experience Material-Source:/content/3mt442/fulltext.pdf Author: Georgi Smatrakalev Introduction In 2000 the US President Bill Clinton visited Bulgaria for the first time in the history of the two countries and on a gathering on St Alexander Nevski square in Sofia he announced: “Bulgaria is a beautiful country and I shall promote it among the American investors and businessmen.” Two years later President Bush made almost the same promise in Washington to the Bulgarian Prime Minister. Well, political intentions and promotions will hardly be enough without real economic terms and conditions in order to attract investors’ attention. One of the major economic components is the tax system. This chapter will reveal the major components of the changing Bulgarian tax system during the stages of transition and the present taxes in the country on the eve of its European membership. All Bulgarian regimes have influenced the tax system of the country and have left their marks on it. The changes during the years of transition from centrally planned toward market economy (1989 to present) can be divided into three major groups—creation, reformation and quasi-reformation. The right wing governments of the Union of Democratic Forces (UDF) can be associated with the creation and reformation, while the socialist governments and their satellites with the quasi reformation. That means that most of the European style of taxation was during the regime of the UDF. The structure of taxation is continually under reform and the number of such tax plans seems to increase during election years. Tax plans can be grouped into four general categories: those that simplify payment of income taxes, those that switch to a value-added tax system, and those that alter the current taxation of savings or labor income. These will be emphasized in the chapter along with: (1) the presentation of the tax system and its historical background; (2) the major reven