Tax System of the Republic of Bulgaria as a Destructive Factor in State Development

Abstract

This study presents the analysis of the tax system in the Republic of Bulgaria since the country’s accession to the European Union has influenced its development and further economic integration into the global community. The research goal is to analyze the tax policy of the Republic of Bulgaria as a factor in the destructive state development as its taxation needs improvement in terms of tax collection, information security, and data transfer, along with the inefficient structure of direct and indirect taxes. As the hypothesis of the research, the authors considered promising approaches to overcoming the destructive nature of Bulgaria’s state system by developing an effective mechanism of tax policy and improving the tax system in line with the modern conditions. The methodological basis of the research is represented by general scientific, private and special methods of cognition. Their combination allowed the authors to analyze the studied issue and to draw appropriate conclusions.