Economic Recovery and Impacts of Crises on the Tax Base in Bulgaria

Abstract

This study aims to examine the impacts of crises on the tax base of fiscal revenues from the perspective of taxpayers during Bulgaria's economic recovery post-pandemic. The applied research method involves a survey among individuals and legal entities, followed by data analysis using IBM SPSS. The findings confirm the specific intensity and direction of various macroeconomic factors ranging from crises to opportunities for economic recovery. Notably, the pandemic has significantly eroded the tax base in Bulgaria, primarily through reduced sales, compounded by political instability domestically and the war in Ukraine. Conversely, respondents positively evaluate business support measures during the pandemic and anticipate potential benefits for taxpayers upon the country’s accession to the eurozone.