OPPORTUNITIES FOR OPTIMIZING TAXATION IN BULGARIA

Silvia Tsankova-Zaharieva

Abstract


The study puts a central question: is it possible, through the prudent management of the tax system, people with low income to live better without detrimental impact to those with medium and high incomes? The foundations of taxation are discussed in the context of the social functions of the state and the mechanisms of state governance, the achievement of tax efficiency and the fight against the "gray economy" through the institutionalization of tax culture, as well as the optimization of the environmental functions of taxation in order to guarantee a healthier living environment.


Keywords


tax, tax system, tax burden

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