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Tax Policy

The Government program for the European development of Bulgaria in the period 2009-2013 was developed with the objective to overcome the consequences of the global financial and economic crisis, and to recover the Bulgarian economy. The Government has assigned seven main priorities.  The first priority is oriented towards increase in the income of the Bulgarian citizens, growth and modernisation of the Bulgarian economy.

The marked out measures to this priority are preserving the macroeconomic stability, improving the business environment and the competitiveness of the economy, encouraging the investments and the entrepreunership, in benefit of the  development of the business tax and social security policy.

The tax policy is the essence of the economic and fiscal policy of the state and an important instrument in the regulation of the macroeconomic proportions.

The policy in the field of taxation besides being a key component in the fiscal policy shall be considered also as important lever for stimulating the foreign direct investment, the economic growth and the employment.

The tax policy of the Bulgarian Government in its main components is oriented to preservation of the stability of the economy in the conditions of economic crisis, stimulation of the business and the investment activities by means of:

The policy of the Government in the field of taxation is oriented towards decreasing the share of the shadow economy and combat tax evasion and avoidance.