Browsing by Author "Naydenov, Lyudmil"

Now showing items 1-4 of 4

    • Covid-19 Effects On Tax Gaps 

      Naydenov, Lyudmil; Tsenov, Dimitar (Tsenov Publishing House, 2021)
      The paper examines the issues related to the impact of COVID-19 on tax gaps in Bulgaria. The authors define the various tax gaps in terms of their theoretical, practical and technical grounds as well as unique characteristics. ...

    • Household Expenditure During A Pandemic: Covid-19 And The Case Of Bulgaria 

      Naydenov, Lyudmil (Tsenov Publishing House, 2022)
      This article examines the expenditures of Bulgarian households during the COVID-19 pandemic. It specifies the theoretical and methodological features of the concepts of the household total and monetary expenditures and ...

    • INTER-JURISDICTIONAL TAX COMPETITION – THE BULGARIAN CASE 

      Naydenov, Lyudmil (Tsenov Publishing House, 2017)
      The paper highlights the specific features of interjurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting ...

    • PERSONAL AND CORPORATE INCOME TAXES AS SOURCES OF LOCAL REVENUES - OPPORTUNITIES AND CHALLENGES 

      Naydenov, Lyudmil (Tsenov Publishing House, 2019)
      The policy of expanding the tax powers of local authorities leads to the optimisation of vertical financial relations in the public sector and improved economic efficiency and public well-being. Within the context of ...