TRENDS IN THE DEVELOPMENT OF BUDGET REVENUES AND EXPENDITURES OF BULGARIA IN RECENT YEARS

Abstract

The scientific study characterizes the essence and features of budget revenues and expenditures. Their detailed classification is presented. A specific methodology has been developed, on the basis of which a detailed analysis of changes in their values and their structure can be carried out. A wide-ranging empirical study of the trends in the development of revenues and expenditures under the consolidated fiscal program of Bulgaria over the past six years has been carried out. The possibilities for improving the fiscal policy in our country in order to achieve sustainable economic development, low inflation, low unemployment and a higher standard of living of the population, as well as in connection with the country's preparation for membership in the Eurozone, have been taken into account.