Tax Policy Analysis Division

The Tax Policy Analysis Division performs the following main functions:

1. Forecast of tax revenues to the state budget by sources of revenues.

2. Participation in the preparation of the revenue side of the medium-term budget forecast and the State Budget of the Republic of Bulgaria Law, as well as in the forecasting of the contribution to the European Union in its part referring to the VAT taxation base and in other activities relating to the implementation of the system of own resources of the European Union;

3. Summary and analysis of information flows related to budget revenue performance:

3.1 collection, arrangement and summary of information about the on-going state budget performance and making of monthly analyses with summarized data and by specific type of source of revenue;

3.2 forecast of expected state budget performance;

3.3 making of analyses, assessments and forecasts for the management of the Ministry of Finance, as well as with regard to the work of any missions of the International Monetary Fund, the World Bank and other international financial institutions;

4. Participation in the drafting of the annual report and of the report on the state budget performance in terms of revenues, as well as in the elaboration of strategic documents related to the state budget within the competence of the Directorate;

5. Analysis, development and proposition of tax measures and instruments to combat tax fraud and tax evasion and to improve budget revenues;

6. Preparation of impact assessments of draft legislative acts in the area of taxes and accounting as well as in relation to the existing tax and accounting legislation;

7. Participation in the drafting of the report to the European Commission on the Structures of the Taxation Systems in the EU Member States in its part pertaining to the Republic of Bulgaria.