Browsing Списание "Народностопански архив" by Author "Naydenov, Lyudmil"

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    • 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. ...

    • 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 ...